B. Com. (Hons.)

B. Com. (Hons.)

School of Finance and Commerce

Finance and Commerce

2017-18

1

School of Finance and Commerce

Curriculum

For

Bachelor of Commerce (Hons)

(2017-20 and onwards)

(Approved by the Board of Studies, School of

Finance and Commerce in its meeting held on 7th

June 2017)

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Galgotias University

Galgotias University’s mission is to graduate socially responsible future technologists and

business leaders with good communications skills, problem solving skills and an entrepreneurial

spirit with a commitment to economic development. With a strong multidisciplinary knowledge

base, graduates of GU will be well prepared to succeed in an increasingly competitive global

economy. With a focus on multidisciplinary research and education and a learning model that

emphasizes active learning, GU aspires to be globally known for innovation at the intersection of

disciplines. GU’s bold vision builds upon over a decade of excellence of Galgotias Institutions in

engineering and business education. Galgotias Institutions have been nationally ranked by India

Today, Business Today and Outlook for their programs in engineering. Galgotias Business

School was recently recognized by Dun and Bradstreet as a leading business school in India.

With a 100% placement record for the last four years supported by multinational firms like

Accenture, Hewitt, IBM, Infosys,Nokia, and Samsung, Galgotias Institutions have earned the

respect of top performers in the industry.

University Mission

To be known globally for education, research, and innovation at the intersection of disciplines.

University Vision

TO BE GLOBALLY KNOWN for innovation at the intersection of disciplines, so as to

benchmark mind growth intangibles in tangible terms, for the enlargement of global human

knowledge.

TO PLACE ALL STAKEHOLDERS in pursuit of perfection, discovery and innovation in one’s

own discipline, while being aware that all one does, emerges from and integrates into a wider

common human good.

TO FOSTER a culture of openness and preparedness towards cutting-edge future roadmaps and

emerging knowledge blocks with a constant eye on applicability and scalability.

TO DEVELOP and instill a culture of continual multi-disciplinary and interdisciplinary enquiry

and education among all stakeholders, leading to the evolution of an education model that

focuses on experiential learning to prepare students to lead, through the challenges of a rapidly

changing world.

TO DEVELOP a learning orientation across the entire university ecosystem that goes beyond

domain knowledge so as to ensure that learning and problem-solving continue for life.

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TO ENABLE the finest student and faculty bodies to learn together, through the most evolved

education processes in an atmosphere of rigor and discipline, which emerges from and integrates

with real life industry, science and commerce processes; so as to develop an expert body that

understands all aspects of societal challenges; and works with teams to tackle complex problems

that directly benefit society.

School Vision

Our Vision is to be an outstanding school of choice for the education of undergraduate and post

graduate students offering quality teaching in the area of Finance and Commerce and to engage

in relevant research and scholarly activities

School Mission

The School of Finance and Commerce strives to meet the University’s mission of instilling into

present and future-leaders knowledge of current and future accounting, auditing and finance

practices and relevant skills through student–centered high quality, viable programs thus building

an industry ready workforce

Program Educational Objectives (PEOs)

PEO 1: The objective of the B.Com. (Hons) program is to prepare students to have a deep

understanding of the Commerce Discipline.

PEO 2: For having an overall foundation about business they would be well trained in other

areas of business and management also, such as marketing, HR, information technology,

insurance and banking, etc.

PEO 3: The program will also equip the students with techniques, skills and knowledge to pursue

further studies in higher professional and academic programs in business and management

effectively.

PEO 4: The course would focus on communication and analytical skills and a problem solving

approach.

PEO 5: The program is aimed at producing ethical and socially responsible professionals who

would be successful in their careers.

Program Outcomes

On completion of this program, students will be able to:

1. Identify appropriate accounting and financial data needed to support a business decision.

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2. Analyze accounting and financial data to support a recommended business decision

3. Identify and formulate business problems

4. Generate alternative solutions to business problems

5. Analyze alternatives using quantitative and qualitative methods

6. Recommend a solution to the problem based on analysis

7. Identify and assess business opportunities in diverse business contexts

8. Suggest ways to take advantage of the business opportunities

9. Produce professional quality business reports (written communication)

10. Deliver quality presentations (oral communication)

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LIST OF COURSES B. Com. (Hons)

SEMESTER-WISE COURSES

FIRST YEAR- SEMESTER-I

S.No Course

Code

Course Title L T P C

1 BCOM1001 Business Organization 3 0 0 3

2 BCOM1002 Microeconomics 3 0 0 3

3 BCOM1003

Business Statistics 3 1 0 4

4 BCOM1004

Business Law 3 0 0 3

5 BCOM1005

Financial Accounting 3 1 0 4

6 BCOM1006 Computer Applications in Business 2 0 0 2

7 BCOM1007 Computer Applications in Business (Lab

Practical)

0 0 2 1

Total

20

FIRST YEAR- SEMESTER-II

S.N

o Course Code Course Title L T P C

1 BCOM1008 Management Principles and Practices 3 0 0 3

2 BCOM1009 Macroeconomics 3 0 0 3

3 BCOM1010 Business Mathematics 3 1 0 4

4 BCOM1011 Financial Accounting 3 1 0 4

5 BCOM1012 Corporate Laws 3 0 0 3

6 UHVE1001 Universal Human Values and Ethics 3 0 0 3

Total 19

6

SECOND YEAR- SEMESTER-III

S.N

o

Course

Code

Course Name L T P C

1 BCOM2013 Organizational Behaviour 3 0 0 3

2 BCOM2014 Cost Accounting 3 1 0 4

3 BCOM2015 Income Tax Law and Practice 3 1 0 4

4 BCOM2016 Corporate Governance and Business

Ethics 3 0 0 3

5 BCOM2017 Auditing 3 0 0 3

6 BCOM2018 Corporate Accounting 3 1 0 4

7 BCOM2019 International Business 3 0 0 3

Total 24

SECOND YEAR- SEMESTER-IV

S.

No Course Code Course Title L T P C

1 BCOM2020 Management Accounting 3 1 0 4

2 BCOM2021 Financial Management 3 1 0 4

3 BCOM2022 Economic Development and Policy in India 3 0 0 3

4 BCOM2023 Marketing Management 3 0 0 3

5 BCOM2024 Business Environment 3 0 0 3

6 BCOM2025 Human Resource Management 3 0 0 3

7 BCOM2026 Research Methodology in Business 4 0 0 4

Total 24

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THIRD YEAR- SEMESTER-V

S

.No Course Code Course Title L T P C

1 BCOM3027 Accounting for Business Decisions 3 1 0 4

2 BCOM3028 Financial Markets and Institutions 3 0 0 3

3 BCOM3029 Goods & Service Taxes Law & Practices 3 1 0 4

4 BCOM3030 Environment Management & Sustainability 3 0 0 3

5 BCOM3031 Accounting for Specific Industries 3 1 0 4

6 Elective 1 (Paper I) 3 0 0 3

7 Elective 2 ( Paper I) 3 0 0 3

8 BCOM3032 Industry Internship 0 0 0 3

Total 27

THIRD YEAR- SEMESTER-VI

S.No Course

Code Course Title L T P C

1 Elective 1 (Paper II) 3 0 0 3

Elective 2 (Paper II) 3 0 0 3

2 BCOM3033 Project work 0 0 0 3

Total 9

Elective Groups

A student is required to select any two groups out of available groups of electives at the

commencement of fifth semester. The Department will announce in the beginning of the

respective semester, the list of elective groups which will be offered during the semester

depending upon the faculty members and the demand of electives.

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S.No Course Code List of Elective Groups

1 BCOM 3034 Investment Management

2 BCOM 3035 Financial Services

3 BCOM 3036 Project Appraisal and Finance

4 BCOM 3037 International Financial Management

5 BCOM3038 Contemporary Issues in Accounting

6 BCOM3039 International Accounting

7 BCOM3040 Business Tax procedures and

Management

8 BCOM 3041 Corporate Tax Planning

9 BCOM3042 Principles of Banking

10 BCOM3043 Insurance Management

11 BCOM 3044 Advertising and Sales Management

12 BCOM 3045 Customer Relationship Management

13 BCOM 3046 Services Marketing

14 BCOM 3047 Retail Marketing

15 BCOM 3048 Training and Development

16 BCOM 3049 Compensation Management

17 BCOM 3050 Business Data Processing

18 BCOM3051 Enterprise Resource planning

19 BCOM3052 Entrepreneurship and Innovation

Management

20 BCOM3053 Family Business Management

Note:

1. The elective group in semester six will remain the same as the one selected in semester five.

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2. Once a group has been selected, no change in selected groups will be allowed later on.

3. While the first paper of each of the selected group will be taught in semester 5th, the second

paper of each of the selected groups will be taught in semester 6th.

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DETAILED COURSE SYLLABUS

BCOM1001: BUSINESS ORGANIZATION

Course Description: In recent years, business organization and entrepreneurship program has

become a serious matter of discussion. This course discusses all about the business organization

and the various facets of becoming an entrepreneur. The course also studies high-level leadership

strategies, and gain skills in resolving disputes, managing diversity and building productive

teams. Using case studies and small group discussions, explore issues such as change

management, leadership and group behaviour.

Course Outcomes:

On completion of this course, the students will be able to:

1. Explain the fundamentals and challenges of the industrial revolution and globalisation

2. Evaluate the effectiveness of business organizations and mergers and acquisitions from

different perspectives.

3. Examine the parameters to assess opportunities and constraints for new business ideas

and understand the systematic process to select and screen a business idea and

opportunity.

4. Analyze the domestic and foreign trade from different perspectives and understand the

importance of services to trade.

5. Appreciate the objectives of a business and its impact on society and culture and apply

the concept of social responsibility in real life.

Course Contents:

Units Number of

Lectures

Unit I: Meaning, scope, and evolution of commerce & industry

Industrial Revolution- Its effects, Emergence of Indian MNCs & transnational

corporations, Recent trends in the business world, Globalization & challenges

for Indian Business in the new millennium.

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Unit II: Business sectors & forms of business organizations and Mergers &

Acquisitions

Private sector, cooperative sector, public sector, joint sector and services sector,

Various forms of business organizations- Sole Proprietorship, Partnership

firms, Joint stock companies- their features, relative merits, demerits &

suitability. Business combinations, Mergers in India, Networking, Franchising,

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BPOs & KPOs, E-commerce, On-line trading, patents, trademarks &

copyrights.

Unit III: Setting up a New Enterprise

Setting up an Enterprise- opportunity and idea generation, Role of creativity

and innovation, Feasibility study and Business Plan, Business size and location

decisions, various factors to be considered for starting a new unit, Relevant

Government Policies-SEZ (Special Economic Zone) policy, etc.

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Unit IV: Domestic & Foreign Trade

Organization of wholesale & retail trade, Recent trends in wholesale &

retailing, Malls and Super Markets- their effects on the economy, Organization

of finance, transport, insurance, communication & other utilities (services) to

trade, import and export trade procedure & their organization.

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Unit V: Business and Society

Concepts and Objectives of Business, Professionalization, Business ethics,

Business and culture, Technological Development and Social Change, Social

Responsibility of Business, Social Audit.

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Textbooks:

1. Chhabra, T.N. Business Organisation & Management, Sun India Publications, New

Delhi.

Reference books and supplementary resources:

1.Shankar, G. Modern Business Organisation, Mahavir Book Depot, New Delhi.

2. Tulsian, P.C. Business Organisation & Management, Pearson Education, New Delhi.

3. Tripathi, P.C. Principles of Management, Tata McGraw Hill Publishing Co., New Delhi.

4. Barry, J., Chandler, J. & Clark, H. Organisation and Management, Thompson Learning,

New Delhi.

5. Bushkirk, R.H, Concepts of Business: An Introduction to Business System, Dryden Press,

NY.

6. Buffa, E. S. Production/Operations Management, Prentice Hall of India, New

[email protected]

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BCOM1002: MICROECONOMICS

Course Description: The purpose of this course is to apply micro economic concepts and

techniques in evaluating business decisions taken by firms. The emphasis is on explaining

how tools of standard price theory can be employed to formulate a decision problem,

evaluate alternative courses of action and finally choose among alternatives.

Course Outcomes:


1. Evaluate the major economic concepts like demand, production, and pricing as applied to

a managerial organization.

2. Apply the economic concepts, tools, and techniques in improving their decision-making

skills.

3. Define the main economic tools and theories available for decision making policies to

stabilize and stimulate the economy.

4. Understand the tools of economic theory to explain optimal production and pricing

decisions by the firm in each market structure

5. Distinguish between the different market structures and pricing practices available to and

used by firms.

Course Contents:

Units Number of

Lectures

Unit I: Introduction

The economic problem: Scarcity and choice; the question of what to

produce, how to produce and when to produce; Opportunity cost; three

major Economic systems; allocation of resources and distribution,

Markets and prices and competition.

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Unit II: Demand and Supply

Demand, Supply and Market equilibrium: individual demand, market

demand, individual supply, market supply. Individual and market

demand functions; law of demand, determinants of Demand. The

Elasticity of demand and supply: Price elasticity of demand, income

elasticity of demand, cross price elasticity of demand, an elasticity of

supply.

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Unit III: Utility

Concept, its application, calculations, Consumer surplus, producer

surplus and the efficiency of the markets; costs, taxes, rent control, and

ceiling. Indifference curve approach, price effect income effect and

substitution effect, nature of commodities, introduction to revealed

preference approach, applications of IC analysis

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Unit IV: Theory of Production

Concept of production & Production function with one and two

variable inputs. Types of a production function, concepts of

production. Law of variable proportions, returns to factor and scale.

Concept of Isoquants. Concept of cost- meaning, and types. Short and

long-run cost functions- their nature, shape and inter relationship.

Marginal and average cost curves and their shapes. Estimation of

short-run and long run cost function.

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Unit V: Market Structure

Different forms of market structures- meaning and features. Pricing

strategies under different market conditions. Theory of firm and market

organization : perfect competition (basic features, short run

equilibrium of firm/industry, long run equilibrium of firm/industry,

effect of changes in demand, cost and imposition of taxes) ; monopoly

(basic features, short run equilibrium, long run equilibrium,

monopolistic competition (basic features, demand and cost, short run

equilibrium, long run equilibrium, excess capacity) ; oligopoly

(Cournot’s model, kinked demand curve model, dominant price

leadership model, prisoner’s dilemma.

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Textbooks:

1. Petersen H. Craig, Lewis W. Chris, Jain K. Sudhir, Managerial Economics, Pearson

Education.

2. Mehta .P.L, Managerial Economics. Sultan Chand Sons, New Delhi.


1. Dominick Salvatore (2009). Principles of Microeconomics (5th ed.) Oxford

University Press

2. Lipsey and Chrystal. (2008). Economics. ( 11th ed.) Oxford University Press

3. Koutosyannis (1979). Modern Micro Economics. Palgrave Macmillan.

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BCOM1003: BUSINESS STATISTICS

Course Description: The course will familiarize students with various conceptual

knowledge of statistics and Statistical tools that will be used for effective decision making in

various implications. Emphasis will be on the application of the concepts learnt. The

emphasis is also on how to analyze data and interpret it effectively. The course tells about

significance of statistical tools are being used today.

Course Outcomes:


1. Describe basic terms of statistics.

2. Apply various business statistics knowledge improbability and its distributions.

3. Analyze database with respect to correlation, regression and time-series.

4. Evaluate data, results and its findings.

5. Demonstrate with various statistical tools how to analyze data based on chi-square test,

ANOVA, T-test, Z-test and other non-parametric tests.

Course Contents:

Units Number of

Lectures


Meaning of statistics, scope and application of statistics. Measures of

Central Value: Meaning, need for measuring central value. Characteristics

of an ideal measure of central value. Types of averages - mean, median,

mode, Merits, Limitations and Suitability of averages. Relationship

between averages. Measures of Dispersion: Meaning and Significance.

Absolute and Relative measures of dispersion - Range, Quartile Deviation,

Mean Deviation, Standard Deviation, Moments, Skewness and Kurtosis.

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Unit II: Probability and Distribution

Probability: Meaning and need. Theorems of addition and multiplication.

Conditional probability. Bayes’ theorem, Random Variable- discrete and

continuous. Probability Distribution: Meaning, characteristics (Expectation

and variance) of Binomial, Poisson, and Normal distribution. Correlation

Analysis: Meaning and significance. Types of correlation.

8

Unit III: Correlation, Regression and Time-Series

Methods of studying simple correlation - Karl Pearson’s coefficient of

8

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Text Books:

1. S.P. Gupta (S.P.): Statistical Methods, Sultan Chand & Sons, 34th Edition.

Reference Books and Supplementary Resources:

1. S.P. Gupta (S.P.): Statistical Methods, Sultan Chand & Sons, 34th Edition.

2. Richard Levin & David Rubin: Statistics for management, Prentice Hall.

correlation, Spearman’s Rank correlation coefficient. Regression Analysis:

Meaning and significance, Regression vs. Correlation. Linear Regression,

Regression lines (X on Y, Y on X) and Standard error of estimate. Analysis

of Time Series: Meaning and significance. Utility, Components of time

series.

Unit IV: Testing of Hypothesis

Models (Additive and Multiplicative). Introduction to testing of

Hypothesis: Concept; Level of Significance; Process of testing; Test of

hypothesis concerning Mean; Test of hypothesis concerning Proportion. Z

test.

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Unit V: Statistical Tools

T-Test, Difference of means and ANOVA – one way and two way. Non

parametric tests: One-Sample Wilcoxon Signed Rank Test and various

aspects and Chi-square test.

8

[email protected]

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BCOM1004: BUSINESS LAW

Course Description: This course provides an awareness of the legal and industrial framework

within which business operates in India and to give to the participants the basic understanding

(not the detailed knowledge of the provisions of law) regarding some of the important legal and

industrial aspects of business.

Course Outcomes:


1. Explain the requirements of the Contract Agreement and legality and statue of breach in

contracts.

2. Demonstrate the recognition of transactions involving Sale of Goods Act.

3. Analyze the various legal provisions relating to partnership in India.

4. Develop an understanding of the legal structure of limited liability partnership and their

responsibilities as partners.

5. Explain, distinguish and apply the fundamental legal principles of Information

Technology law covered in the course.

Course Contents:

Units Number of

Lectures

Unit I: Law of Contract

Definition, nature and kinds of Contract, Offer & Acceptance,

Consideration, Free consent, Capacity of the parties, Performance and

discharge of contract, Breach of Contract and its remedies, Basic

elements of Law relating to Agency, Guarantee and Pledge.

7

Unit II: Sale of Goods Act, 1930

Meaning of Sale and Goods, Essentials of Contract of Sale, Sale &

Agreement to Sale, Conditions & Warranties, Doctrine of Caveat

Emptor and emerging Concept of Caveat Vendor, Transfer of

Property, Rights of Unpaid Seller.

6

Unit III: Indian Partnership Act-1932 7

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Definition, Types of Partnership, Formation of Partnership,

Registration of Partnership, Kinds of Partner, Rights & Liabilities of

Partners, Dissolution of Partnership Firm.

Unit IV: The Limited Liability Partnership Act, 2008

Salient Features of LLP, Difference between LLP and Partnership,

LLP and Company, LLP Agreement, Nature of LLP, Partners and

Designated Partners, Incorporation Document, Incorporation by

Registration, Registered Office of LLP and Change Therein, Change

of Name, Partners and their Relations, Extent and Limitation of

Liability of LLP and Partners, Whistle Blowing ,Contributions,

Conversion to LLP, Winding Up and Dissolution.

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Unit V: The Information Technology Act, 2000

Definitions, Digital signature , Electronic governance, Attribution,

acknowledgement and dispatch of electronic records, Regulation of

certifying authorities , Digital signatures certificates, Duties of

subscribers, Penalties and adjudication ,Appellate Tribunal , Offences.

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Textbooks:

1. Pathak, A., (2010). Legal Aspects of Business. McGraw Hill Education, Delhi, 4/e.

2. Painttal, D., Law of Information Technology. Taxmann Publications Pvt. Ltd., New

Delhi.


1. Goel, P.K. Business law for Managers.

2. Gulshan, S.S. (2007). Mercantile Law. Excel Books, Delhi, 3/e.

[email protected]

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BCOM1005: FINANCIAL ACCOUNTING

Course Description: Accounting plays a vital role as an information system for monitoring,

problem solving and decision-making. However, the first step is to generate and present

information in a manner that is useful. This course of financial accounting focuses on the record-

keeping and financial statement preparation process.

Course Outcomes:


1. Develop understanding of accounting records with recording of the business transactions.

2. Prepare the financial statements for various forms of businesses and non profit entities.

3. Apply accounting concepts, principles, practices and depreciation.

4. Analyze and interpretation of the financial statement and partnership firms.

5. Determine valuation of the various partnership firms in various businesses.

Course Contents:

Units Number of

Lectures


Definition, Nature and Scope, Limitation of Financial Accounting,

Accounting Concepts & Conventions, Double Entry System of

Accounting, Accounting Process.Accounting Standard: Meaning,

Significance, Generally Accepted Accounting Principle, International

Financial Reporting Standards (IFRS): Need and procedures,

Convergence to IFRS.

6

Unit II: Recording and Classification of Business Transaction

Steps in reporting a financial transaction, Vouchers- format and utility,

Journal, Ledger and Subsidiary Books, Cash Book, Petty Cash Book,

Preparation of trial balance, Meaning, Objective, Preparation of Trial

Balance, Errors disclosed and not disclosed by Trail Balance and

Suspense Accounts.

8

Unit III: Depreciation 8

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Textbooks:

1. Monga, J.R. Financial Accounting: Concepts and Applications. Mayoor Paper Backs, New

Delhi.

Reference Books and supplementary Resources:

1. Madhu, V., (2012). Financial and Management Accounting. Excel Books, New Delhi.

2. Bhattacharyya, A. K., (2012). Essentials of Financial Accounting. Prentice Hall of India.

3. Rajasekran (2012). Financial Accounting. Pearson Education, 1/e.

4. Bhattacharya, S.K. & Dearden, J., (2012). Accounting for Manager – Text and Cases. Vikas

Publishing House, 3/e.

5. Glautier, M.W.E. & Underdown, B., (2012). Accounting Theory and Practice. Pearson

Education.

Meaning & Definition, Methods of Depreciation, Accounting Provisions

for Charging Depreciation, Straight Line Method, Diminishing Balance

Method, Annuity Method and Sinking Fund Method of Depreciation,

Change in Method and its adjustment.

Unit IV: Financial Statements

Preparation & Presentation of Financial Statements: Manufacturing

Account, Trading Account, Profit and Loss Account, Balance Sheet,

Adjustments & Closing Entries. Accounting for Non-Profit Entities,

Preparation of Income &Expenditure Account, Balance Sheet.

10

Unit V: Partnership Firm

Partnership, Definition, Capital Accounts of Partners, Profit Sharing

Ratios, treatment of Goodwill, Admission of a partner, Retirement of a

partner, death of a partner.

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[email protected]

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BCOM 1006: COMPUTER APPLICATIONS IN BUSINESS

Course Description: This course aims at understanding emerging technological issues facing

management so that students can effectively manage information systems in the organization and

to play active role in applying technology through the analysis, design and implementation of

multiuser systems that will meet the information needs of the organization.

Course outcomes:


1. Determine IT is a major resource and can be used to make major improvements in the

organization.

2. Develop sufficient familiarity with the technology to able to make good management

decisions.

3. Analyze the ways of database management system

4. Evaluate the role of managers in Information Technology and will be able to use technology

to transform organizations.

5. Determine the Planning, Coordination, and control for various levels in Business

Management Information System.

Course contents:

Units Number of Lectures

Unit I: Computer Fundamentals

Hardware, Firmware, Live-ware. Software: Relationship between

hardware and software. System Software: Operating system,

Translators, interpreter, compiler, assemblers, linkers.

Overview of operating system, function of operating system.

Application software: General Purpose Packaged Software and

tailor-made software.

8

Unit II: Networks and Internet

Introduction to networking; Importance of networking;

Communication devices such as Modem and WIFI/router. Features

of Networking. Anatomy of Internet. Internet Protocols. Search

Engines. Social media for managers: HR and Marketing.

8

Unit III. Database Management System.

Traditional file Environment. Identification of Relevant data.

12

[email protected]

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Database, Evolution of Database Technology, Database format. Data

redundancy. Database management systems. Big data. Data mining

and warehousing.

Unit IV: Information Systems

Role of Managers in Information Technology: Using technology to

transform organizations, Interpreting and understanding information.

Basics of information systems: Meaning, Need of an efficient

information System.

12

Unit V: IS planning .

Type of Information system; Information requirement for Planning,

Coordination, and control for various levels in Business.

Management Information System: Meaning, concepts, input and

output of MIS with illustration. Decision Support system:

Introduction, Decision making, DSS concept, objective. Knowledge-

Based Information System: Introduction, Expert system, User

interface, knowledge base, advantages and disadvantages, illustrating

an expert system.

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Text books:

1. Lucas, H.C., Information Technology for Management, Tata- McGraw Hill.

2. H.N. Tivari and Hen Chand Jain, Computer Fundamental and Essential Tools,

International Book House, Pvt. Ltd.

3. Rajaraman, V. Introduction to Information Technology. PHI.


1. Cyganski - Information Technology: Inside and outside (Pearson, 1stEdition).

2. Basandra SK - Computers Today (Galgotias, 1st Edition).

3. Monely D; Parker C S, Understanding Computers Today & Tomorrow, Cengage/Thomson

4. Turban, Rainer and Potter, Introduction to information technology, John Wiley and sons.

5. James, A. O’Brien, Introduction to Information Systems,TMH.

[email protected]

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BCOM1007: COMPUTER APPLICATIONS IN BUSINESS (Lab)

Course Description: Instruction in program parameters for component modules including word

processing, database, and spreadsheets. Includes formatting, file functions, printing, screen

formats, data manipulation, record selection, indexing, sorting, moving, and copying. Includes

creating business letters, reports, invoices, and resumes. Prerequisites: Introduction and

Intermediate word processing, spreadsheet and database courses, or equivalent experience.

Course outcomes:


1. Identify word processing, spreadsheet, and database terminology

2. Demonstrate skills using word processing, PowerPoint spreadsheet, and database

software.

3. Create user friendly business templates

4. Use Microsoft Office advanced built-in Utilities

5. Save, open, print and manipulate files

6. Create business letters, reports, and invoices


Unit I: Use Microsoft Word for creating and proper formatting

of business documents

Use Microsoft Word for creating and proper formatting of business

documents a. Create and format business documents in Microsoft

Word b. Create business cover sheets in Microsoft Excel c. Create

and Modify reports in Microsoft Excel, using formula and Functions,

analysing data using PIVOT Tables and performing what if analysis

3

Unit II: Create business word templates using Microsoft Word

a. Opening and retrieve Microsoft Word templates b. Saving

Microsoft Word Templates c. Changing Microsoft Word templates d.

Editing Microsoft Word templates, spell check, mail merge, page set

up, working with tables, create book marks

3

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Unit III. Create business mail list and labels .

a. Create business mailing labels using Microsoft Word software b.

Creating a business mailing list in Microsoft Word and Excel c.

Create and save business labels in Microsoft Word and Excel

4

Unit IV: Updated Microsoft’s Word, Excel, and PowerPoint

business documents using the World Wide Web

Create hyperlinks in Word documents b. Create hyperlinks in Excel

Worksheets c. Create hyperlinks in Access d. Create hyperlinks in

PowerPoint, viewing and navigating a presentation (PPT), using and

applying animation and multimedia in PPT.

3

Unit V: Assess Microsoft’s Excels predefined business templates

a. Modify Invoice template using Office Excel 2000 b. Modify

Assets template using Office Excel 2000 c. Modify Balance Sheet

template using Office 2000

4

Unit VI: Object Linking and Embedding using Microsoft office

2000 application

a. Create links between Microsoft Word and Excel b. Create links

between Excel and PowerPoint c. Create links between Word and

PowerPoint d. Know how to edit and delete links in applications

3

Text books:

1. Lucas, H.C., Information Technology for Management, Tata- McGraw Hill.

2. H.N. Tivari and Hen Chand Jain, Computer Fundamental and Essential Tools,

International Book House, Pvt. Ltd.

3. Rajaraman, V. Introduction to Information Technology. PHI.


1. Cyganski - Information Technology: Inside and outside (Pearson, 1stEdition).

2. Basandra SK - Computers Today (Galgotias, 1st Edition).

3. Monely D; Parker C S, Understanding Computers Today & Tomorrow, Cengage/Thomson

4. Turban, Rainer and Potter, Introduction to information technology, John Wiley and sons.

5. James, A. O’Brien, Introduction to Information System.

[email protected]

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BCOM1008: MANAGEMENT PRINCIPLES AND PRACTICES

Course Description: This course is designed to provide students a basic understanding of the

role and functions of a manager and to explain the principles, concepts, and techniques used by

the manager in carrying out the work.

Course Outcomes:


1. Appreciate the concept of management and its evolution over the years.

2. Describe the various functions of management like planning, organizing, staffing,

directing, coordinating and control.

3. Explain the concept of motivation through the lenses of various theories.

4. Critically analyze the basic assumptions and differences in various theories of leadership.

5. Evaluate the importance of communication in an organization and recommend various

ways to improve it for organizational success.

Course Contents:

Units Number of

Lectures


Concept, nature, process, and significance of management; Schools of

management thought: scientific approach school, human behaviour school,

social system school, decisions theory school; quantitative approach school,

systems approach school, contingency theory of management; Managerial

skills.

8

Unit II: Managerial Functions

Planning: concept, significance, types; Corporate strategy; Environmental

analysis and diagnosis. Organizing: concept, principles, types of organizations;

Contemporary organisational formats: Project, Matrix and Networking;

Authority, responsibility, power, delegation, decentralization; Staffing;

Directing; Coordinating; Control- nature, process and techniques.

10

Unit III: Motivation

Process of motivation; Theories of motivation- Need hierarchy theory, Theory

X and Theory Y, Ouchy’s theory Z, Two- factor theory, Alderfer’s ERG

theory, McClelland’s learned need theory, Victor Vroom`s Expectancy

Theory, Stacy Adams Equity Theory.

8

Unit IV: Leadership

Fundamental concept; Leadership styles; Theories- Trait theory, Behavioural

8

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theory, Fiedler’s contingency theory; Harsey and Blanchard’s situational

theory; Managerial grid; Likert’s four systems of leadership, Situational

leadership, Transactional and Transformational leadership.

Unit V: Communication

Concept of two-way communication; Communication process; Barriers to

effective communication; Types of organizational communication; Improving

communication; Transactional analysis in communication.

6

Textbooks:

1. Prasad, L. M., Principles and Practice of Management, S. Chand Publishing House,

New Delhi.

2. Chhabra, T.N., Principles and Practice of Management, Dhanpat Rai & Company


1. Hellriegal, D., Slocum, J.W. & Woodman, J. R.W. Organizational

Behaviour. South-Western College Publishing, Ohio.

2. Hersey, P., Blanchard, K. H. & Johnson, D. E. Management of

Organisational Behaviour: Utilising Human Resources. Prentice-Hall, New Delhi.

3. Ivancevich, John and Matheson, M. T. Organisational Behaviour and

Management, Tata McGraw-Hill, New Delhi.

4. Luthans, F. Organizational Behaviour. McGraw-Hill, New York.

[email protected]

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BCOM1009: MACRO ECONOMICS

Course Description: This course deals with the principles of Macroeconomics. The

coverage includes determination of and linkages between major economic variables; a level

of output and prices, inflation, interest rates, and exchange rates. The course is designed to

study the impact of monetary and fiscal policy on the aggregate behavior of individuals.

Course Outcomes:


1. Inspect how economy as a whole in a country operates and who are the economic agents

for the whole economy

2. Measurement of the macroeconomic variables and National Income Accounts.

3. Discuss the meaning of the Keynesian theory of income and employment.

4. Analyze the working and measurement of major macro variables in a particular economy

such as GDP, Inflation, Investment, Consumption, Exchange Rate etc.

5. Explain the working and measurement of major macro variables in a particular economy

such as GDP, Inflation, Investment, Consumption, Exchange Rate, etc.

Course Contents:

Units Number of

Lectures


Basic issues studied in macroeconomics; stock and flow concept,

circular flow of economic activity, economic agents; static,

comparative static and dynamic.

5

Unit II: National Income Accounting

Measurement of a gross domestic product; income, expenditure. Real

versus nominal GDP; price indices.

10

Unit III: The Closed Economy in the Short Run

Classical and Keynesian systems; simple Keynesian model of income

determination; multiplier, IS-LM model

10

Unit IV: Inflation

Inflation: meaning, demand and supply side factors, consequences of

inflation, anti- inflationary policies, natural rate theory, monetary

10

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policy-output and inflation, Phillips curve (short run and long run)

Unit V: Open Economy

National Income Accounting for an open economy; Balance of

payments: Current and Capital accounts.

5

Textbooks:

1. N Gregory Mankiw (2010). Macroeconomics (7thed.). Worth Publishers


1. Froyen, R.P. (2011) Macroeconomics-theories and policies (8th ed.) . Pearson:

2. Dornbusch and Fischer (2010). Macroeconomics (9thed.). Tata McGraw Hill

[email protected]

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BCOM1010: BUSINESS MATHEMATICS

Course Description: The course in quantitative methods in business is meant to train the

students in application of calculus, matrices, and determinants to business contexts. The major

focus of this course in on input output analysis and linear programming. This course is to be

offered by the students who opt for honors degree. In order to understand business problems

clearly, the knowledge of quantitative techniques in the area of mathematics is also very

essential. The students in this direction are expected to have an elementary knowledge of concept

of functions, differential and integral calculus.

Course Outcomes:


1. Apply the matrix and Determinants in business decision making.

2. Compare the types of function and differentiation process.

3. Determine integration and their use in decision making.

4. State liner programming problems and their uses.

5. Calculate compounding and discounting techniques and their use in financial decision

making.

Course Contents:


Unit I: Matrices and Determinants

Matrix- addition, subtraction, multiplication rules for matrices, transpose

of a matrix, sub-matrix of matrix. Determinants- properties of

determinants-rank-gauss elimination of method-co-factor method-

solution of equations with the help of determinants: Cramer’s Rule,

Application of Matrices and Determinants to business.

8

Unit II: Functions and Differentiation

Functions: types and its uses, Differentiation of a Function; partial and

total. Maxima and Minima. Elasticity; Equilibrium of a firm and

consumer; Mathematical relationships among total, marginal and average

cost and revenues; constrained optimization problem; Application of

differential calculus.

10

Unit III: Integration and its Application

Integration of a function, rules of integration, its application, consumer’s

6

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and producer’s surplus, Differential Equation: selected first and second

order equations, selected applications.

Unit IV: Linear Programming Problem

Elements of Input-output analysis and Linear Programming; Simple static

model, Linkages, Concept of linear programming — Graphic Method.

6

Unit V: Mathematics of Finance

Rates of interest-nominal, effective and their inter-relationships in

different compounding situations. Compounding and discounting of a

sum using different types of rates. Types of annuities, like ordinary, due,

deferred, continuous, perpetual, and their future and present values using

different types of rates of interest. Depreciation of Assets. Valuation of

simple loans and debentures. Sinking funds.

10

Textbooks:

1. Singh J. K. Business Mathematics. Himalaya Publishing House.

2. Thukral, J. K. (latest). Business Mathematics, Mayur Publication.

Reference Books and Supplementary Resources:

1. Anthony, M. & Biggs, N. Mathematics for Economics and Finance. Cambridge

University Press.

2. Ayres, F. (Jr). Theory and Problems of Mathematics of Finance. Schaum’s Outlines

Series. McGraw Hill Publishing Co.

3. Sharma, J. K. Business Mathematics. ANE Books Pvt. Ltd. New Delhi.

4. Vohra, N.D. Quantitative Techniques in Management. Tata McGraw Hill Publishing

Company.

5. Soni, R.S. Business Mathematics. Pitambar Publishing House.

6. Vohra, N.D. Quantitative Techniques in Management. Tata McGraw Hill Publishing

Company.

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BCOM1011: ADVANCED FINANCIAL ACCOUNTING

Course Description: Accounting plays a vital role as an information system for monitoring,

problem solving and decision-making. This course of advanced financial accounting focuses on

preparation of accounting for branches and departments. Imparts skills for recording various

kinds of business transactions and treatment of Partnership accounting.

Course Outcomes:


1. Define Hire-purchase and installment payment systems and prepare necessary ledger

accounts under different methods and circumstances.

2. Identify the accounting records and related aspects to be made in Consignment Accounting

3. Analyze a set of financial statements under different methods in Joint Venture Accounting

4. Develop an ability for preparing departmental and Branch Accounts

5. Design various Ledger accounts in case of insolvency of partner(s); and distribution of

cash in case of dissolution of partnership.

Course Contents:


Unit I: Accounting for Hire Purchase & Instalment Systems

Hire Purchase: The System and its Operation, Analysis of Installment

from Accounting View Point, Entries in Hire Purchasers’ Books,

Entries in Hire Vendors’ Books, Hire Purchase Trading Account.

(instead of this include Complete repossession)

Installment System: System and its Operation, Entries in the Books of

the Buyer, Entries in the Books of the Seller, Comparison with Hire

Purchase System.

10

Unit II: Consignment Accounts

Features, Accounting treatment in the books of the consignor and

consignee, Valuation of Stocks, Invoicing and goods at higher price

including overriding commission, normal and abnormal loss

8

Unit III: Joint Venture Accounts

Joint Venture A/c: Joint Bank Account, Records Maintained by Co-

venturer of (a) all transactions (b) only his own transactions.

(Memorandum joint venture account).

6

Unit IV: Department and Branch Accounts

Meaning, Basis of allocation of Expenses and income/receipts, Inter

10

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Department transfer: At cost Price, at Invoice Price, Stock Reserve,

Departmental Trading and Profit Loss Account, Balance Sheet

Inland Branches: Dependent branches only and Ascertainment of

Profit by Debtors Method & Stock and Debtors Method

Unit V: Dissolution of Partnership Firm

Accounting for simple dissolution, Application of rule in case of

Garner Vs. Murray in case of insolvency of partner(s), Piecemeal

distribution in case of sale of firm to company

6

Text Books:

1. Monga, J.R. Financial Accounting-II: Concepts and Applications. Mayoor Paper Backs,

New Delhi.

Reference Books and supplementary resources:

1. Madhu, V., (2012). Financial and Management Accounting. Excel Books, New Delhi.

2. Bhattacharyya, A. K., (2012). Essentials of Financial Accounting. Prentice Hall of India.

3. Rajasekran (2012). Financial Accounting. Pearson Education, 1/e.

4. Bhattacharya, S.K. & Dearden, J., (2012). Accounting for Manager – Text and Cases.

Vikas Publishing House, 3/e.

5. Glautier, M.W.E. & Underdown, B., (2012). Accounting Theory and Practice. Pearson

Education.

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BCOM1012: CORPORATE LAWS

Course Description:The course will enable students to develop awareness about Corporate Law

in conformity with the provisions of Companies Act, along with recent amendments in the

companies Act.This course is designed to enhance the legal literacy of students by developing a

body of legal knowledge and honing legal instincts that will help business leaders attain a

competitive edge and promote long-term success.

Course Outcomes:

On the successful completion of the course, the student would be able to:

1. Appraise the corporate law and how it governs the day to day affairs of companies.

2. Analyze the framework of Business law and how it applies to the global market.

3. Explain how corporate law provisions influence the organization.

4. Identify and evaluate contemporary legal issues.

5. Elaborate the fundamentals of business laws as they relate to businesses and society.

Course Content

UNIT Number of

lectures

Unit I:Formation of company

Characteristics of a company, concept of lifting of corporate veil, Types

of companies, association not for profit, illegal association, promoters

and their legal position, Pre-incorporation contract and Provisional

contract, Memorandum of association, Article of association, Doctrine

of Constructive Notice and Indoor management ,Prospectus, Book

Building

8

Unit II:Corporate Management and corporate meeting:

Members, shareholders their right and duties Director, classification of

director, disqualification, appointment, legal position, power and duties,

disclosures of interest, removal of director, board meeting Meeting other

managerial personnel and remuneration.

Types of Meeting, convening and conduct of Meeting, Motion,

resolution, Kinds of resolutions

14

Unit III: Capital structure :

Share capital, issue, allotment, forfeiture of share demat of share,

transmission of share, Buy back of share, share certificate, share

warrant, dividend and issue of bonus share.

4

Unit IV: Investigation and winding up 6

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Investigation, Procedure of Investigation, Meaning of winding up,

Modes of winding up, Powers and duties of Liquidator.

Unit V: Emerging issues in company Law

One Person company (OPC), Small company, Producer

company, Postal Ballot, Director Identity Number (DIN),Corporate

Identity Number(CIN),MCA-21,online filling documents and online

registration, NCLT, Limited liability Partnership(LLP),Insider Trading,

Rating Agencies, Business Ethics ,Corporate governance.

8

Textbooks:

1. Ramaiya A. Guide to the Companies Act. Wadhwa& Co., Nagpur.


1. Kuchal, M.C. Modern India Company Law. ShriMahavir Books, Noida.

2. Kapoor, N.D. Company Law -Incorporating the Provisions of the Companies Amendment

Act, 2000.

3. Bagrial A.K. Company Law. Vikas Publishing House, New Delhi.

4. Sharma J. P. An Easy Approach to Corporate Laws. ANE Books Pvt. Ltd., New Delhi.

5. Manual of Companies Act, Corporate Laws and SEBI Guidelines. Bharat Law House, New

Delhi.

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BCOM2013: ORGANISATIONAL BEHAVIOUR

Course Description: The study of organizational behaviour enables understanding and

explanation of how and why people behave the way they do in organizations and what impact

organizations have on people’s behaviour. This course will introduce a number of different

theories, models and practices as applied to a variety of work contexts and encourage critical

exploration of their usefulness in relation to organizational behaviour. It will provide you with

the opportunity to apply theoretical content to your personal styles and behaviour and to combine

these into a considered and practical approach.

Course Outcomes:


1. Define various disciplines contributing to the field of Organizational Behavior and to

develop cognizance of the importance of human behavior.

2. Explain and evaluate the key assumptions on which behavior in organizations is currently

managed and assess the effect of these ideas on employee attitudes and actions.

3. Apply problem solving and critical thinking abilities to analyse the kinds of choices available

for developing alternative organizational behavior approaches in the workplace

4. Judge complexities and uncertainties of organizational behavior by examining your own role

in the light of experience of real-time problem settings.

5. Select related information and evaluate options for the most logical and optimal solution such

that they would be able to predict and control human behavior and improve results.

Course contents:

Units Number of

Lectures


Concept and nature of Organizational behavior; Contributing disciplines to the

field of O.B.; O.B. Models; Need to understand human behavior; Challenges and

Opportunities.

8

Unit II: Individual & Interpersonal Behavior

Biographical Characteristics; Ability; Values; Attitudes- Formation, Theories,

Organization Related Attitude, Relationship between Attitude and Behavior;

Personality – Determinants and Traits; Emotions; Learning-Theories and

Reinforcement Schedules, Perception –Process and Errors. Interpersonal

Behaviour: Johari Window; Transactional Analysis – Ego States, Types of

8

35

Transactions, Life Positions, Applications of T.A.

Unit III: Group Behaviour& Team Development

Concept of Group and Group Dynamics; Types of Groups; Formal and Informal

Groups; Stages of Group Development, Theories of Group Formation; Group

Norms, Group Cohesiveness; Group Think and Group Shift. Group Decision

Making; Inter Group Behaviour; Concept of Team Vs. Group; Types of Teams;

Building and Managing Effective Teams.

8

Unit IV: Motivation

Concept, Significance and Theories of Motivation, Motivation & Behaviour,

Motivation at Work, types of motivation, theories of work motivation given by

Maslow, Herzberg, McGregor, Vroom and Porter – Lawler.

8

Unit V: Organizational Culture and Conflict Management

Organizational Culture- Concept, Functions, Socialization; Creating and

sustaining culture; Managing Conflict – Sources, Types, Process and Resolution

of Conflict; Managing Change; Resistance to Change, Planned Change.

Managing Across Cultures; Empowerment and Participation.

8

Textbooks:

1. Robbins, S.P. &Sanghi, S., (2009). Organizational Behaviour. Pearson Education.

2. Singh, K., (2012). Organizational Behaviour: Text and Cases. Pearson Education, 1/e.


1. Luthans, F. (2008). Organizational Behavior. McGraw Hill Education, New Delhi, 11/e.

2. Mirza, S., (2003)). Organizational Behavior. McGraw Hill Education, 1/e.

3. Mcshane, S., Glinow, V. &Sharma, R. (2008), Organisational Behaviour, 4th Edition,

McGraw Hill Education.

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BCOM2014: COST ACCOUNTING

Course Description: This course will concentrate on the examination of the concepts, theories,

principles, and practices of cost accounting; development of quantitative and qualitative methods

for analyzing raw data to provide useful decision-making information; and exploration of the use

of various cost accounting techniques that support the business decision-making process.

Course Outcomes:


1. Discuss the basic concepts of cost accounting.

2. Develop an understanding of the cost decision making situations.

3. Analyze the costs for materials, labour and overheads.

4. Apply various methods of costing in different business situations.

5. Design the cost and financial accounts.

Course Content:



Meaning, objectives and advantages of cost accounting, Difference

between cost accounting and financial accounting. Cost concepts and

classifications, Elements of cost. Installation of a costing system. Role

of a cost accountant in an organization.

6

Unit II: Materials/ Inventory Control

Concept and techniques, Accounting and control of purchases, storage

and issue of materials. Methods of pricing of materials issues – FIFO,

LIFO, Simple Average, Weighted Average, Replacement, Standard,

Treatment of Material Losses.

10

Unit III: Labour and Overheads

Accounting and Control of labour cost, time keeping and time booking,

concept and treatment of idle time, over time, labour turnover and fringe

benefits.

Classification, allocation, apportionment and absorption of overhead.

Under- and over-absorption. Capacity costs. Treatments of certain items

in costing, like interest on capital, packing expenses, debts, research and

development expenses, Bad Activity – based cost allocation.

12

Unit IV: Methods of Costing

Unit costing, Job costing. Contract Costing. Process costing (process

losses, valuation of work in progress, joint and by-products) Service

costing (only transport).

8

Unit V: Accounting Systems 4

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Integral and non-integral systems, Reconciliation of cost and financial

accounts

Textbooks:

1. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahabir

Book Depot, New Delhi.


1. Shukla, M.C., Grewal, T.S. & Gupta, M. P. Cost Accounting: Text and Problems. S. Chand

& Co. Ltd., New Delhi.

2. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.

3. Jain , S.P. & Narang, K. L. Cost Accounting: Principles and Methods. Kalyani Publishers,

Jalandhar.

4. Usry, M. E. & Lawrence, H. H. Cost Accounting: Planning and Control. South Western

Publishing Co.

5. Horngreen, C. T., Foster, G. &Dattar, S. M. Cost Accounting: A Managerial Emphasis.

Prentice Hall of India Ltd., New Delhi.

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BCOM2015: INCOME TAX LAW AND PRACTICE

Course Description: This course provides a sound introduction to the policies and principles of

income taxation. The main focus will be on the concepts of assessable income and allowable

deductions. The course also includes an overview of the principles relating to constitutional

aspects of taxation, the taxation of capital gains and losses, control of tax avoidance, tax

administration and tax collection.

Course Outcomes:


1. Identify how taxation law is administered.

2. Develop an understanding of the exempted incomes and residential status of an individual.

3. Calculate the income of an individual under various heads.

4. Compute the Total Income of an individual and firm.

5. Explain the practical applications of filing income tax returns.

Course Contents:

Units Number of

Lectures


Income, agricultural income, person, assessee, assessment year, previous year,

gross total income, total income, maximum marginal rate of tax

6

Unit II: Residential Status

Scope of total income based on residential status and exempted income under

section 10 for specified assesses.

6

Unit III: Computation of income under different heads

Income from Salaries, Income from house property, Profits and gains of

business or profession, Capital gains and Income from other sources.

18

Unit IV: Total income and tax computation

Income of other persons included in assessee total income, Aggregation of

income and set-off and carry forward of losses, Deductions from gross total

income, Rebates and reliefs, Computation of total income of individuals and

firms and Tax liability of an individual and firm.

6

Unit V: Preparation of return of income:

PAN, Manually, On-line filing of Returns of Income & TDS, Provision &

Procedures of compulsory online filing of returns.

4

Textbooks:

1. Mehrotra, H.C. Income Tax Law. Sahitya Bhawan, Agra.

39


1. Ahuja, G. & Gupta, R. Systematic Approach to Income Tax. Bharat Law House, Delhi.

2. Chandra, M., Goyal, S. P. &Shukla, D. C. Income Tax Law and Practice.Pragati

Prakashan, Delhi.

3. Pagare, D. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi.

4. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.

5. Singhania, V. K. & Singhania, K. Tax Computation on CD. Taxmann Publications Pvt.

Ltd., New Delhi.

40

BCOM 2016: CORPORATE GOVERNANCE AND ETHICS

Course Description: Today the financial success is not the sole criterion to measure the

performance of a business organization rather its performance is also judged by non financial

parameters. This course is designed to discuss all these governance issues in detail which arise in

corporate framework and emphasize on the importance of business ethics, corporate governance

and corporate social responsibility.

Course Outcomes:

On the successful completion of the course the students will be able to:

1. Define the concept and importance of corporate responsibility and business ethics.

2. Evaluate concept of and its significance corporate governance for any organization.

3. Develop an understanding of the privacy in workplace and sexual harassment laws.

4. Appraise the framework governing insider trading, whistle blowing, clause 49.

5. Identify common factors in all the corporate scandals and measure undertaken to control

such factors.

Course Contents:

Unit Number of

lectures

Unit I: Introduction to Business Ethics

Concept and Scope of Management, Functions of Management,

Progress in Management area, Process of Planning, Delegation,

Decentralization & Staffing, Nature & Scope of Organizational

behavior, Predecessors of OB, Subsequent phases of Hawthorn

Studies, Emerging Challenges in OB.

4

Unit II: Principles and Theories of Business Ethics

Principles of business ethics, Characteristics of ethical organization,

Theories of business ethics, Globalization and Business ethics,

Stakeholders’ protection.

6

Unit III: Managing Ethical Behavior

Individual influences on ethical behavior, Organizational influences on

ethical behavior, creating an ethical organization, Designing Policies:

Corporate codes of conduct, Privacy in the workplace, Sexual

8

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harassment.

Unit IV: Corporate Governance and Codes and Standards

Conceptual framework of corporate and corporate governance, Insider

trading, Rating agencies, Whistle blowing, Corporate governance

reforms, Initiatives in India including clause 49

Major corporate scandals in India and abroad, Guidelines and codes of

best practice in developing and emerging markets.

14

Unit V : Corporate Social Responsibility

CSR: Concept and need, Arguments for and against, Strategic

Planning and corporate social responsibility, Corporate philanthropy,

CSR and corporate sustainability, CSR and business ethics, CSR and

corporate governance, Environmental aspect of CSR, CSR models,

Drivers of CSR, Important CSR initiatives in India.

8

Textbooks:

1. Fernando, A. C. Corporate Governance- Principles, Policies and Practices.

2. Bhanu Murthy, K. V. & Krishna, U. Politics Ethics and Social Responsibilities of

Business, Pearson Education, 2010.

Reference Books and supplementary Materials:

1. Sharma J. P. Corporate Governance, Business Ethics & CSR. Ane Books Pvt. Ltd.

2. Mallin, C. A. Corporate Governance. Oxford University Press (Indian Edition).

[email protected]

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BCOM2017: AUDITING

Course Description: The aim of this course is to introduce students to the basic concepts of

auditing and their application in the functional areas in an organization. The framework within

which the auditing profession in India functions is also covered. This includes the standards,

guidelines and other professional and legal pronouncements relevant to the profession.

Course Outcomes:


1. Examine the latest knowledge of auditing and understand the latest tools and techniques

in internal & external auditing.

2. Identify, in general terms, the procedure involved in auditing and other assurance

services.

3. Analyze the regulatory requirements of conducting audit of limited companies and

discuss the form, content and importance of auditors’ reports provided at the end of the

audit or assurance service.

4. Develop the understanding of the features of some special areas of audit.

5. Discuss current developments in auditing and other assurance services.

Course Contents:

Units Number of

Lectures


Meaning, Objects, Basic Principles and Techniques. Classification of

Audit. Audit Planning: Internal Control – Internal Check and Internal

Audit.

8

Unit II: Audit Procedure

Vouching and verification of Assets & Liabilities.

7

Unit III: Audit of Limited Companies

Company Auditor: Qualifications and disqualifications, Appointment,

Removal, Remuneration, Rights, Duties and Liabilities.

10

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Audit Committee, Auditor’s Report: Contents and Types. Auditor’s

certificates.

Emphasis on Companies (Auditors Report) order, 2016 (CARO –

2016), Liabilities of Statutory Auditors in case of non-compliance.

Unit IV: Special Areas of Audit

Special features of Cost audit, Tax audit and Management audit.

7

Unit V: Recent Trends in Auditing

Basic considerations of audit in EDP Environment, Relevant Auditing

and Assurance Standards (AASs).

8

Textbooks:

1. Singh, A. K. & Gupta L (2010). Principles of Auditing. Mayur Paperbacks, Noida.


1. Tandon, B. N., Sudharsanam, S. & Sundharabahu, S.. A Handbook of Practical Auditing.

S. Chand & Co. Ltd., New Delhi.

2. Institute of Chartered Accountants of India. Auditing and Assurance Standards. ICAI,

New Delhi.

3. Gupta, K. & Arora, A. Fundamentals of Auditing. Tata Mc-Graw Hill Publishing Co.

Ltd., New Delhi.

4. Ghatalia, S.V. Practical Auditing. Allied Publishers Private Ltd., New Delhi.

5. Sharma,T.R. Principles and Problems. Sahitya Bhawan Publication, Agra.

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BCOM2018: CORPORATE ACCOUNTING

Course Description: Corporate Accounting plays a vital role as an information system for

monitoring, problem-solving and decision-making related to a company. However, the first step

is to generate and present information in a useful manner. In recognition of this corporate

accounting, course focuses on the accounting of shares & debentures, preparation of financial

statements, valuation of shares & goodwill & M&A.

Course Outcomes:


1. Develop a thorough understanding of corporate accounting & Accounting treatment for

Share capital & Debentures.

2. Define the financial statements of a company.

3. Ascertain the value of Goodwill and Shares of a company by different methods

4. Illustrate an accounting treatment in case of internal reconstruction of companies

5. Solve problems reated to Amalgamation, Absorption & External reconstruction

Course Contents:

Units Number of

Lectures

Unit I: Accounting for Shares & Debentures

Meaning and Importance of Corporate Accounting, Issue and Forfeiture of

shares, Reissue of Shares, Buy-back of Shares, Redemption of Preference

Shares.

Accounting for Debentures: Issue and Redemption of Debentures (Various

Methods)

10

Unit II: Preparation of Final Accounts

Preparation of Final Accounts of a company as per Company Act, 2013

Schedule III, Legal Requirements Divisible Profits, Managerial Remuneration,

Profit before Incorporation.

6

Unit III: Valuation of Shares & Goodwill

Valuation of Share: Need for Valuation, Method of Valuation of Share,

Intrinsic Value Method, Yield Method, Fair Book Value Method, Valuation

based on P/E Ratio.

Valuation of Goodwill: Meaning, Factors affecting goodwill, Method of

Valuing Goodwill-Simple Profit Method, Super Profit Method, Capitalization

Method, Annuity Method, Weighted Average Profit Method

10

Unit IV: Internal Reconstruction of Companies

Internal reconstruction: Concepts and Accounting Treatment (excluding

5

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scheme of reconstruction)

Unit V: Amalgamation, Absorption and External Reconstruction

Forms of Amalgamation and its Motive, Types of Amalgamation, Purchase

Consideration Methods, Amalgamation in the form of Merger and Purchase,

Absorption, AS – 14 (Simple Problems Only)

9

Textbooks:

1. Hanif & Mukherjee; Corporate Accounting; Tata Mcgraw Hill Publishing Co. Ltd., New

Delhi.


1. Monga, J. R. Basic Corporate Accounting, Mayur paperbacks, New Delhi

2. Sehgal, A. and Sehgal, D. Advanced Accounting, Volume II, Taxman, New Delhi

3. Maheshwari, S.N. and Maheshwari, S.K. Corporate Accounting, Vikas Publication, New

Delhi

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BCOM2019: INTERNATIONAL BUSINESS

Course Description: In today’s world every business organization is either an international

business organization or it aims to be one. This course is designed to introduce to the students

with the concepts and theoretical background of international business. It covers the important

international trade organizations and regional economic groupings. The course also focuses on

the environment faced by and important decisions taken by an MNC.

Course Outcomes:


1. Explain the international business and modes to expand business in host countries.

2. State the international business environment and their implication in business decision

making.

3. Define the theories of international trade and international organization objective.

4. Discuss the regional economic cooperation and their benefit to member countries.

5. Identify the ways for promotion of foreign trade.

Course Contents:


Unit I:Introduction to International Business

International business, Modes of doing international business,

complexities of international business, Impact of globalisation on

international business, International business Vs. domestic business,

Stages in the life of an MNC.

8

Unit II:International Business Environment

International Business and its Environment: Geographic, Economic,

Political, Demographic, Socio-Cultural and Legal Environment.

8

Unit III: International Trade & International Organizations

Theories of international trade – an overview, Commercial policy

instruments - tariff and non-tariff measures, Balance of payment

account and its components, Objectives, structure and functioning of

WTO, UNCTAD, World Bank and IMF.

8

Unit IV: Regional Economic Co-operation & Business Decisions

Various forms of regional economic cooperation, Integration Efforts

among countries in Europe, North America and Asia, International

marketing, finance, production, and human resource decisions.

8

Unit V: Promotion of Foreign Trade

Foreign trade promotion measures and organizations in India, Special

economic zones (SEZs) and 100% export oriented units (EOUs),

8

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Measures for promoting foreign investments into and from India,

Financing of foreign trade and payment terms.

Textbooks:

1. Cherunilam, F. International Business: Text and Cases, Prentice Hall of India.


1. Hill, C. W.L. & Jain, A. K. International Business. New Delhi: TataMcGraw-Hill.

2. Daniels, J. D., Radebaugh, L. H. and Sullivan, S. P. International Business,Pearson

Education Pvt. Ltd.

3. Justin, Paul. International Business. Prentice Hall of India Ltd.

4. Czinkota, M. R., Ronkainen, I. A. & Moffett, M. H. International Business. The Dryden

Press.

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BCOM2020: MANAGEMENT ACCOUNTING

Course Description: This course covers basic topics of management accounting and introduces

a business management approach to the development and use of accounting information. In

today’s competitive marketplace, an excellent internal accounting system is essential for

organizations to make better decisions. This course covers firms’ internal accounting systems

and their use in decision-making, planning, and control. Major topics include cost classification,

cost behavior, cost-volume-profit analysis, budget and variance analysis, and decision-making.

Course Outcomes:


1. Identify the scope of Management Accounting and examine the trends in this area.

2. Analyze the managerial accounting information to make decisions.

3. Discuss the significance and application of Standard Costing as a tool of cost control.

4. Design an operating budget and understand where and how to acquire the necessary

information.

5. Develop Proficiency and knowledge in students to interpret the financial statements

accurately.

Course Content

Units Number of

Lectures

Unit I: Introduction to Management Accounting

Origin, Concepts, Nature, scope, functions, and principles. Difference between

financial, cost and management accounting, Changing the role of management

accounting and recent developments.

6

Unit II: Marginal Costing

Concepts-meaning, definitions, and elements of cost, Concept of Marginal costing,

Cost –volume –Profit analysis - Marginal costing and its Application for decision

making.

8

Unit III: Standard costing

Standard Costing and Variance Analysis,

Activity Based Costing: Concepts and implementation, Responsibility Accounting.

8

Unit IV: Budgetary Control

Definitions, Classification of budgets, ZBB Master budgets-Preparation of various

types of budgets-Steps in Budgetary control

8

Unit V: Financial Analysis

Financial Statements and their Limitations, Concepts of Financial Analysis, Tools

of Financial Analysis: Comparative Financial Statements, Common Size Financial

Statements, Trend Percentages, Ratio Analysis, Fund Flow and Cash Flow

10

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Analysis.

Ratio Analysis: Nature and Interpretation, Classification of Ratios, Profitability

Ratios, Turnover Ratios, Financial Ratios, Utility and Limitations of Ratios.

Funds & Cash Flow Analysis: Concept of Funds Flow Statement, Sources and

Uses of Funds, Managerial Uses of Funds Flow Analysis, Construction of Funds

Flow Statement, Distribution of Cash from Funds, Utility of Cash Flow Statement,

Accounting Standard 3 (AS 3: Revised), Construction of Cash Flow Statement

Textbooks:

1. Singh, S. K. and Gupta L. (2010). Management Accounting – Theory and Practice.

Pinnacle Publishing House.


1. Lal, J. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.

2. Nigam, B.M. Lall. & Jain, I. C. Cost Accounting, Principles and Practice. Prentice. Hall of

India, New Delhi.

3. Mittal, D.K. & Luv Mittal. Cost Accounting. Galgotias Publishing Co., New Delhi.

4. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House. New

Delhi.

5. Shukla, M.C., T.S. Grewal& Gupta, M.P. Cost Accounting, Text and Problems.S. Chand


6. Jhamb, H.V. Management Accounting. Ane Books Pvt. Ltd. New Delhi.

7. Maheshwari, S.N. & Mittal, S.N. Cost Accounting, Theory and Problems. ShriMahabir


8. Jain, S.P. & Narang, K.L. Cost Accounting, Principles, and Methods. Kalyani Publishers,

Jalandhar.

9. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons, New Delhi.

[email protected]

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BCOM2021: FINANCIAL MANAGEMENT

Course Description: Finance is the backbone of any business organization. Financial

management includes planning of financial resources, designing an optimum capital structure

and effective utilization of financial resources through the analysis of cost of capital and capital

budgeting tool. Financial management concerns the procurement, allocation, and control of

financial resources of a firm. This course provides students with the opportunity to study various

concepts, theories and techniques of financial management and to explore their application

through case studies and problem solving.

Course Outcomes:


1. Develops an understanding of the conceptual framework of financial management.

2. Calculate the common investment criteria and project cash flows associated with

corporate project evaluation.

3. Apply measures of the cost of capital and financial leverage to form long-term financial

policies for business

4. Describe the common factors influencing dividend policy.

5. Develops an Understanding of the concept of working capital and its management.

Course Contents:

Units Number of

Lectures

Unit I: Introduction to Financial Management:

Nature and Scope of Financial Management, Finance functions, Role of

finance manager, Financial goal: Profit maximization vs wealth maximization,

Concept of agency and agency problem.Time Preference for money,

Computation of future value and the present value of lump sum and annuity

Capital recovery and sinking fund.

6

Unit II: Financing Decision:

Cost of capital- Debt, Preference Shares, Equity Shares, Weighted Average

Cost of Capital (WACC), Concept of capital structure and optimum capital

structure, Theories of Capital structure- Net Income (NI) Approach,

Traditional Approach, Net Operating Income (NOI) Approach. Leverage

analysis- Operating, Financial and Combined Leverage. EBIT-EPS Analysis.

The CAPM Approach, Adjusting the cost of capital for risk, International

Dimensions in cost of capital.

10

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Unit III: Investment Decision:

Concept of capital budgeting, Types of capital budgeting decisions,

Techniques of capital budgeting: Payback, ARR, NPV, PI, and IRR methods.

8

Unit IV: Dividend Decision:

Concept of dividend and dividend policy, Types of dividend, Determinants of

dividend policy, Theories of dividend- Walter Model, Gordon Model, and M-

M Hypothesis.

8

Unit V: Working Capital Management:

Concept and types of working capital, Operating cycle, Financing of working

capital. Working capital management: cash management, receivables

management, and inventory management.

8

Textbooks:

1. Singh, J.K, (2013). Financial Management-Theory and Practice. Galgotias Publishing

Company New Delhi.


1. Srivastava, R. & and Mishra, A. K., Financial Management. Oxford Publishing House,

2/e.

2. Pandey, I. M. Financial Management, Vikas Publication, 10/e.

3. Chandra, P. Financial Management, TMH.

4. Van Horne. Financial Management. Prentice Hall of India.

5. Khan and Jain. Financial Management. TMH.

[email protected]

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BCOM2022: ECONOMIC DEVELOPMENT & POLICY IN INDIA

Course Description: This course will first look at the economy through the lens of the people:

the demographics, cast system and business ethics and culture of the society. Secondly, we will

examine the role that public services such as education, infrastructure and rural development

have played in the country's growth. Lastly, we will consider select industries that have played

an important role in the country's growth: including technology, pharmaceuticals, telecom,

agriculture, BPO and microfinance.

Course Outcomes:


1. Develop an understanding of the issues in Growth, Development and Sustainability

2. Explain the importance, causes and impact of population growth and its distribution,

translate and relate them with economic development.

3. Analyze the importance of planning undertaken by the government of India, have

knowledge on the various objectives, failures and achievements as the foundation of the

ongoing planning and economic reforms taken by the government.

4. Describe the issues in Growth, development and sectoral changes

5. Explain the sectoral trends and issues in India

Course Contents:


Unit I: Basic Issues in Economic Development

Concept and Measures of Development and Underdevelopment; Human

Development.

4

Unit II: Basic Features of the Indian Economy at Independence:

Growth and composition of national income. The agrarian scene and

industrial structure. Demographic Constraints: Interaction between

population change and economic development.

6

Unit III: Strategy of economic Development

The evolution of planning and import substituting industrialization.

Economic reform and liberalization.

Changes in policy perspectives and institutional framework after 1991.

6

Unit IV: Growth, Development and Structural Change

The experience of Growth, Development and Structural Change in

different phases of growth and policy regimes across sectors and

regions.

Occupational structure, the Institutional Framework, Patterns of assets

ownership in agriculture and industry; Policies for restructuring agrarian

12

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relations and for regulating concentration of economic power.

Growth and Distribution; Unemployment and Poverty; Human

Development; Environmental concerns.

Unit V:Sectoral Trends and Issues

Agriculture: Agrarian growth and performance in different phases of

policy regimes i.e. pre green revolution and the two phases of green

revolution; Factors influencing productivity and growth; the role of

technology and institutions; price policy, the public distribution system

and food security.

Industry and Services: Phases of Industrialization – the rate and

pattern of industrial growth across alternative policy regimes; Public

sector – its role, performance and reforms; The small-scale sector; Role

of Foreign capital.

Foreign Trade and balance of Payments: Structural Changes and

Performance of India’s Foreign Trade and Balance of Payments; Trade

Policy Debate; Export policies and performance.

12

Text Books

1. Todaro, M. P. &Smith, S. C. Economic Development.

2. Kapila, U. Indian Economy, Academic Press.

Reference Books and Supplementary Resources

1. Charles, B. India Independent. Chapters 1, 2 and 3.

2. Patnaik, P. Some Indian Debates on Planning, in Byres, T. J. (ed.), ‘The Indian Economy:

Major Debates since Independence’, OUP.

3. Ahluwalia, M. S. State-level Performance under Economic Reforms in India in A. O.

Krueger. (ed.),‘Economic Policy Reforms and the Indian Economy’. The University of

Chicago Press.

4. Nagaraj, R. Indian Economy since 1980: Vitrious Growth or Polarisation? Economic and

Political Weekly. pp. 2831-39.

5. Ray, S. K. Land Systems and its Reforms in India. Sections II & III, Indian Journal of

Agricultural Economics, 51, (1 & 2).

[email protected]

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BCOM2023: MARKETING MANAGEMENT

Course Description: This course focuses on the marketing concept, the role of marketing in the

organizations and the role of marketing in society. It explains the nature and purpose of

marketing, followed by the fundamentals of each of the most important marketing tasks. It

analyses the business need for customer orientation, the evaluation of markets and the targeting

of market opportunities. It offers a complete introduction to professional marketing thought and

action.

Course Outcomes:


1. Identify the theory of marketing and develop a feasible marketing plan process.

2. Examine the role of market segmentation in achieving strategic marketing goals.

3. Build the combination of marketing elements to achieve the desired objectives.

4. Determine how to create the appropriate mix of elements in the promotional strategy.

5. Discuss the concept of marketing strategy formulation and implementation.

Course Content:

Unit Number of Lectures

Unit I: Basic Concepts and Marketing Environment: Meaning,

Nature and Scope of Marketing; Marketing Management Process;

Concept of Marketing Mix; Market Analysis: Understanding

Marketing Environment, Consumer Behavior and Organization Buyer

Behavior, Marketing Research

10

Unit II: Market Planning & Analysis

Segmentation, Targeting & Positioning (In-Company analysis &

competitor analysis)

10

Unit III: Marketing Mix & related Marketing Decisions

Product Concept; Types of Products, Major Product Decisions, Brand

Management; Product Life Cycle, New Product Development Process,

Marketing of Services, Pricing Decisions, Determinants of Price,

Pricing Process, Policies and Strategies, Communication Process.

10

Unit IV: Marketing Promotional Tools

Promotion Tools-Advertising, Personal Selling, Publicity and Sales

Promotion; Distribution Channel, Decisions-Types and Functions of

Intermediaries, Selection and Management of Intermediaries.

5

Unit V: Emerging trends in Marketing

Cultivating customer relationships, Emerging Trends and Issues in

5

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Marketing: Consumerism, Rural Marketing, Social Marketing, Direct

and Online Marketing, Green Marketing, Marketing performance &

control, Rural Marketing, International Marketing, Direct & Online

Marketing.

Textbooks:

1. Kotler, P. (2017). Marketing Management: Analysis, Planning, Implementation & Control.

Prentice-Hall of India.


1. Kotler, Armstrong, Agnihotri & Haque Principles of Marketing- A South Asian Perspective.

Pearson Education, New Delhi, 13/e.

[email protected]

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BCOM2024: BUSINESS ENVIRONMENT

Course Description: The purpose of this course is to acquaint students with various laws, forces

and regulatory measures governing business operations in India and also to familiarize with the

nature and dimensions of evolving business environment in India to influence managerial

decisions. This course provides an understanding of global political, economic, social,

technological and ecological relations, associated international institutions, and their implications

for a business.

Course Outcomes:


1. Determine the importance of globalization and its impact on international business.

2. Discuss the development of different international political economies.

3. Explain the impact of international institutions and organisations on international business.

4. Develop a broad understanding of international trade theory and trade policy instruments and

implications for international business.

5. Evaluate and assess opportunities and threats arising in the international environment.

Course Contents:

Units Number of

Lectures

Unit I : An Overview of Business Environment

Type of Environment-Internal, External, Micro and Macro Environment,

Competitive Structure of Industries, Environmental Analysis and Strategic

Management, Managing Diversity, Scope of Business, Characteristics of

Business, Objectives and the Uses of Study, Process and Limitations of

Environmental Analysis.

8

Unit II: Economic, Socio-Cultural and Political Environment

Nature of Economic Environment, Economic, Nature and Structure of the

Economy, Monetary and Fiscal Policies, Nature and Impact of Culture on

Business, Culture and Globalization, Social Responsibilities of Business,

Business and Society, Social Audit, Business Ethics and Corporate

Governance. Political Environment: Functions of State, Economic Roles of

Government, Government and Legal Environment, The Constitutional

Environment, Rationale and Extent of State Intervention.

9

Unit III: Business Environment in India 9

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Trade problems of Developing Countries, Economic Planning – Needs and

Objectives of Various Five Year plans, Niti aayog, Green Revolution,

Industrial Policy of 1956 and 1991, MRTP Act 1969, Foreign Investment

Policy – FERA, FEMA.

Unit IV: Factors Effecting Business Environment

Cultural and International Business, Social, Ecological and Legal

Environment, Eurocurrency market, International Investment – FDI & FII

9

Unit V:Trade Policy and International Institutions

Free trade and protection, Optimum tariff, Quota, Dumping, Export

Promotional Measures, Meaning and Levels of Economic Integration,

European Union, SAARC, ASEAN, Cartels, MNC’s and international

trade, IMF, World Bank (IBRD), Role and Function of WTO

10

Textbooks:

1. Saleem, S. (2010). Business Environment, Pearson Education House, New Delhi, 2/e.


1. Cherunilam, F. (2007). Business Environment - Text and Cases. Himalaya Publishing House.

2. Aswathappa, K., (2000). Essentials of Business Environment. Himalaya Publishing House,

7/e.

3. Worthington, I. &Britton, C. (2009). Business Environment. Pearson Education.

[email protected]

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BCOM2025: HUMAN RESOURCE MANAGEMENT

Course Description: The purpose of this course is to bring out issues involved in the

management of human resource (HRM), both from current theory as well as practice. The course

will examine human at work and discuss various aspects which are basic to human motivation at

work and in fulfilling career aspirations within organisations. HRM involves various issues right

from selection-placement to performance appraisal, salary-career management and training, etc.

of employees in organizations.

Course Outcomes:


1. Examine the evolution and challenges of Human Resource management in a global

environment.

2. Explain the various dimensions of the acquisition of human resources.

3. Develop an insight into the managerial skills required to effectively manage and develop

people in an organization.

4. Demonstrate the knowledge of compensation plans and benefit programs appropriate for

various types of organizations and understand the dynamics of Industrial relations.

5. Elaborate an understanding of international HRM and related current issues.

Course Contents:

Units Number of

Lectures


Nature, scope, role, importance and functions of HRM, Evolution of HRM,

Personnel Management verses HRM, Challenges and new trends in HRM,

Strategies for the New Millennium: Role of HRM in Strategic Management.

6

Unit II: Acquiring Human Resources

Objectives and Process HR Planning, Job Analysis - Job Description and Job

Specification, Recruitment - Sources and Process, Selection Process- Tests and

Interviews, Placement and Induction, Job Changes- Transfers, Promotions,

Demotions, and Separations.

8

Unit III: Developing Human Resources

Concept, Importance, and Types of Training, Methods of Training, Designing a

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Training Program, Evaluation of Training Effectiveness, Performance and

Potential Appraisal- Concept and Objectives, Traditional and Modern methods

of Evaluation of Employee Performance, Limitations of Performance Appraisal

Methods.

8

Unit IV: Compensation and Industrial Relations

Types of Compensation, Job Evaluation – Concept, Process , and Significance,

Components of Employee Remuneration – Base and Supplementary

compensation, Dynamics of Industrial Relations, Discipline and Grievance

Management, Collective Bargaining.

12

Unit V: Current Issues in HRM

Human Resource Outsourcing, Work-life balance, International HRM,

Managing Inter-Country Differences, Dual Career Couples, Employee and

Ergonomics.

6

Textbooks:

7. Chhabra T.N, Human Resource Management, Sun India Publications, New Delhi.


1. Aswathappa K., Human Resource Management, McGraw Hill Education.

2. Durai, P. (2013). Human Resource Management, Pearson Education.

3. Rao, V.S.P. Human Resource Management: Text and Cases. Excel Books.

4. Bohlander, Snell & Sherman (2012). Human Resource Management. Thomson

Press.

[email protected]

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BCOM2026: RESEARCH METHODOLOGY IN BUSINESS

Course Description: Effective compensation and reward system is necessary to attract, retain

and motivate employees. This course has designed to familiarize the students with the concepts,

principles and practices of compensation management. It talks about various components of

compensation and rewards, parties involved in compensation system, and the principles of

designing and implementing an effective compensation and reward system.

Course Outcomes:


1. Describe the basics of Research and various other Related Concepts.

2. Design, Implement, Research Programme in Business Fields.

3. Develop Analytical Approach in Analysing Data.

4. Apply Various Statistical Tools to Analyse Data.

5. Construct a methodology to enable Good Research Report Writing.

Course Contents:

Units Number of

Lectures

Unit I: Introduction to Research Methodology

Introduction to research methodology– meaning and purpose – Types of

Research; Research design –steps in selection & formulation of a research

problem – steps in research.

6

Unit II: Hypothesis

Hypothesis –Types – concept and procedures of testing of Hypothesis –

sampling techniques – sampling error and sample size.

6

Unit III: Measurement & Scaling Techniques

Measurement & scaling techniques – Data collection – methods,

Formulation of Questionnaires, Techniques of Data Analysis, testing

validity and reliability.

8

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Textbooks:

1. G. C. Ramamurthy, Research Methodology, Dreamtech Press.


1. Dr M Ranganatham, Business Research Methods, Himalayas Publishing.

2. William C. Emory, Business Research Methods, R.D. Irwin. Inc.

3. Robert G. Murdick, Business Research – Concepts & Practice, International text book

Company.

4. Kothari C.R., Research Methodology, Vikas Publishing Ltd.

5. Ravilochanan, Research Methodology.

Unit IV: Processing of Data

Processing of data – Editing, coding, classification & tabulation, analysis

of data – outline of statistical analysis – elements of processing through

computers (Application of SPSS).

12

Unit V: Interpretation and Report Writing

Interpretation and Report Writing – meaning & precautions in

interpretation, types of reports – style & conventions in reporting – steps in

drafting of report.

8

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BCOM 3027: ACCOUNTING FOR BUSINESS DECISIONS

Course Description: This course focuses upon the use of financial and related information for

making plans and strategies, taking strategic and operational decisions, and performance

evaluation. It helps management in evaluating different decision alternatives and measuring

success in relation to business mission, goals and strategies. In this complex and changing

business environment organizations have to take adequate steps to face major challenges and to

formulate appropriate strategies to keep pace with the changing environment.

Course Outcomes:

On the completion of the course, the student will be able to:

1. Analyze the Differential costing techniques to make decisions.

2. Apply Activity based costing in allocation of costs than the traditional methods.

3. Develop an understanding of the practical application of Responsibility Accounting and

Return on Investment on improving the division’s performance.

4. Evaluate the concept of transfer pricing and the methods of measuring performance in

relation to divisions.

5. Appreciate the scope of Strategic Management Accounting.

Course Contents:

Units No. of

Lectures

Unit I: Differential Costing: An Aid To Decision Making

Nature and scope of Differential Costing, Decision making process, Applications of

Differential costing – Make or Buy, Accept or Reject Special Order, Add or Drop

Product, Sell or Process, Operate or Shutdown, Lease or Sell, Expand or Reduce

Capacity, reduce or Maintain Price.

8

Unit II: Activity Based costing

Concept of Activity Based Costing, Comparing ABC with Traditional Costing

System, Stages and Flow of Costs in ABC, Cost Drivers, Advantages and

Limitations of ABC, Practical Problems on ABC, and ABC in Service

Organizations.

8

Unit III: Performance Measurement in Divisionalised Companies

Concept of Divisionalisation, Responsibility Accounting- Principles of

responsibility accounting, and Types of responsibility centers, Preparation of

Responsibility Reports.

Measures Divisional Performance- Variance Analysis, Contribution Margin, Net

Profit, Return on Investment and Residual Income, Practical Problems, Non-

8

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Financial Measures of Performance.

Unit IV: Transfer Pricing

Concept, Objectives and Requisites of Sound Transfer Pricing System, Methods of

Transfer Pricing – Cost based pricing, market based pricing, Negotiating Pricing

and Dual rate Pricing. Disadvantages of Transfer Pricing

8

Unit V: Strategic Management Accounting

Meaning of Strategic Management Accounting, Techniques of Strategic

Management Accounting – Balance Scorecard, Life Cycle Costing, Just in Time,

Bench Marking and Kaizen Costing.

8

Text books

1. Charles T. Hongreen, Garry L. Sudem and William O. Stratton , Introduction to

management Accounting, New Delhi, Prentice Hall of India Ld.

Reference books and supplementary resources

1. Jawahar Lal, Advanced Management Accounting, S.Chand Publications, New Delhi

2. MA Sahaf, “Management Accounting Principles and Practices”, Vikas Publishing House

Pvt Ltd, Delhi

3. Nigam, B.M. Lall. & Jain, I. C. Cost Accounting, Principles and Practice. Prentice. Hall of

India, New Delhi.

4. Mittal, D.K. & Luv Mittal. Cost Accounting. Galgotias Publishing Co., New Delhi.

5. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House. New

Delhi.

6. Shukla, M.C., T.S. Grewal& Gupta, M.P. Cost Accounting, Text and Problems. S. Chand


7. Jhamb, H.V. Management Accounting. ANE Books Pvt. Ltd. New Delhi.

8. Maheshwari, S.N. & Mittal, S.N. Cost Accounting, Theory and Problems. Shri Mahabir


9. Jain, S.P. &Narang, K.L. Cost Accounting, Principles and Methods. Kalyani Publishers,

Jalandhar.

[email protected]

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BCOM3028: FINANCIAL MARKETS AND INSTITUTIONS

Course Description: This course provides a deep understanding of various financial institutions

and markets in India that exist in an economic system. Students will be able to know about the

functioning of Indian financial system and develop a sound understanding of various concepts,

tools and techniques related to financial institutions and markets. The students will be

conversant with the latest trends and happenings in the context of not only Indian but

globalised financial markets also. The course further deals with the day to day changes in the

financial markets and provides students with insights about the structure, working and

organization of the Indian financial institutions.

Course Outcomes:

On completion of the course, the students will be able to:

1. Understand the role and functioning of financial institutions and markets.

2. Articulate the structure and impact of regulatory considerations on Indian financial

institutions.

3. Understand and apply various tools and techniques to manage financial institutions.

4. Demonstrate knowledge of the operation and management of insurance entities, and the

economic implications of organizational design and structure.

5. Differentiate and understand concept of Merchant Banking and to evaluate investment

performance and portfolio revision technique.

Course Contents:

Units Number of

Lectures

Unit I:Introduction to Financial markets

Nature and role of financial system; Financial system and financial markets;

Financial system and economic development; Indian financial system, Money

and capital markets Money market- meaning, constituents, functions of money

market; Money market instruments- call money; treasury bills certificates of

deposits, commercial bills trade bills etc; Recent trends in Indian money market,

Capital market-Primary and secondary markets; Government securities market;

Role of SEBI-an overview.

8

Unit II: Reserve Bank of India & Commercial Banks

Organization, management and functions; Credit creation and credit control;

Monetary Policy. Meaning, functions, managements and investment policies of

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commercial banks; present structure; e banking and e trading; emerging trends in

commercial banks.

Unit III: All India and State Level Financial Institutions

Concept, Objectives and functions of financial institutions; Operational and

promotional activities of financial institutions; IFCI, ICICI, IDBI, IRBI, SIDBI.

Objectives, functions and role of state level financial institutions, Role of state

level financial institutions in industrial finance.MFIs- Meaning, Need, Functions,

Channels, Products & Services, Current Scenario of Micro Finance Institutions

in India. Determinants of interest rate structure; Differential interest rate; Recent

changes in interest rate structure.

8

Unit IV: Insurance Sector, and Non-Banking Financial institutions

Insurance- concept, organization structure, functions and types. Insurance

Regulatory and Development Authority-role and functions. Role and importance

of non-banking financial institutions; Sources of finance; Functions of non-

banking financial institutions; Challenges faced by non-banking financial

institutions in India.

7

Unit V: Mutual Funds and Merchant Banking

The concept of mutual funds – organization and regulation of mutual funds (with

special reference to SEBI guidelines), Mutual Fund Schemes, Mutual Fund

Valuation(NAV), Designing and marketing of mutual funds schemes; Latest

mutual fund schemes in India- an overview; Performance evaluation of mutual

funds. Merchant banking - Functions and growth of Merchant Banking,

Merchant banking and Investment banking, Merchant banking in India, SEBI

guidelines for merchant banking of India.

6

Text books:

1. Pathak, B. V. (2011). The Indian Financial System: Markets, Institutions and Services.

Pearson Publication, New Delhi, 3/e.

Reference books and supplementary courses:

1. Avdhani, V. A. (2011). Investment and Securities Markets in India. Himalaya Publishing

House, New Delhi, 9/e.

2. Gomez, C. (2013). Financial Markets, Institutions and Financial Services. Prentice Hall of

India, Delhi.

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3. Bhole, L.M. &Mahakud, J. (2009). Financial Institutions and Markets. Tata McGraw-Hill

Education, New Delhi, 5/e.

4. Mishkin, F. S., Eakins, S. G. (2009). Financial Markets and Institutions. Pearson Education,

New Delhi.

5. Saunders (2007). Management of Financial Markets and Institutions. Tata McGraw Hill,

New Delhi, 3/e.

6. Vij, M. &Dhawan, S. (2011), Merchant Banking and Financial Services. Tata McGraw

Hill, New Delhi.

7. Khan, M.Y. (2013).Indian Financial System.McGraw Hill Education (India) Private

Limited, New Delhi, 8/e.

8. Varshney, P. N. &Mittal, D. K. (2000). Indian Financial System. Sultan Chand & Sons,

New Delhi.

9. Maciraju, H. R. (2009). Indian Financial System, Vikas Publishing House Pvt. Ltd., New

Delhi, 3/e.

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BCOM3029: GOODS & SERVICE TAX LAW AND PRACTICE

Course Description: This course is designed to give an orientation to the learners towards the

newly introduced Goods and Services Tax System.GST is a comprehensive indirect tax on

manufacture, sale and composition of goods as well as services.

Course Outcomes:


1. Differentiate GST from pre-existing indirect tax structure in India and analyse the

advantages and disadvantages of both the structures.

2. Demonstrate the procedure to find the time, place and value of supply of goods and services

under GST regime.

3. Discuss the working of IGST model for inter-state supplies under GST regime.

4. Evaluate the administrative structure and the process of registration under GST.

5. Describe the basic concepts of custom law and different types of custom duties.

Course Contents:

Units Number of

Lectures


Indirect Taxes and Structure in India; Tax Reforms in India: GST- Relevance of

GST; Principle of Equity; Common Economic Market-Post GST; Proposed GST

Model for India; GST Coverage; Taxes to be subsumed post GST.

6

Unit II: Tax Mechanism and Valuation

Tax Mechanism- Levy and Chargeability, rate Structure, threshold limit; Valuation

of Goods and Service; Captive Consumption- CAS 4 Certification;Valuation of

Stock Transfer

8

Unit III: IGST Model

Taxation for Inter-State sales and supplies, requirement for IGST Model; Working

of IGST Model; Pre & Post GST Comparison; Advantage of IGST Model for Tax

payers and Tax administrator.

8

Unit IV:Tax Procedures and Impact

GST network, registration process, payment process; GST return mechanism; GST

refund mechanism; Transitional issues in GST; Impact of GST on retail Sector, e-

commerce, real estate, transport and telecommunication sector.

10

Unit V: Other Legislations

Customs Laws- basic concepts of customs law, territorial waters, high seas;

Types of custom duties – Basic, Countervailing & Anti- Dumping Duty, Safeguard

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Duty; Valuation; Customs Procedures; Other Legislations in addition to Central

Goods and Services Tax Law.

Text books:

1. Bansal K.M.(2019), GST & Customs Law, Taxmann Publications Pvt. Ltd

2. Ahuja Girish (2019), Goods & Service Tax, Taxmann Publications Pvt. Ltd.


1. Singhania V.K., (2019). Students’ Guide To Income Tax Including GST, Taxmann

Publications Pvt. Ltd., Delhi.

69

BCOM 3030 ENVIRONMENT MANAGEMENT AND SUSTAINABILITY

Course Description: In recent years, environmental sustainability has emerged as one of the key

components of business sustainability and hence it is imperative that commerce students have

adequate knowledge of environmental aspect of business. The course will examine the scientific,

social and cultural factors that are all integral components of Environmental Sustainability, on

International, National and Local scales. The course also discusses measures for environment

protection as well as relationship of modern business and environment. Using case studies and

small group discussions, the course explores issues such as sustainability and green practices of

leading companies.

Course Outcomes:


1. Understand multidisciplinary nature of environmental science

2. Develop a positive attitude towards green environment which is now an area of major

concern.

3.Understand and appreciate the implications of life style on the environment.

4.Understanding of the major causes of environmental degradation on the planet, with specific

reference to the Indian situation

5.Inspire students to find ways in which they can contribute personally and professionally to

preventing and rectifying environmental problems.

Course Contents:


Unit I : Introduction What is Environment? Segments of Environment:

(Atmosphere and its segments, Lithosphere, Hydrosphere and Biosphere).

Need for Public Awareness about environmental issues. Importance of

healthy environment. Ecosystem definition, classification and components,

function of ecosystem. Biogeochemistry , working of different cycles

8

Unit II: Sustainable development : Biodiversity, Natural Resources,

Pollution Sustainable development: Definition, principle, parameter and

challenges, Researching and Planning for sustainability. Biodiversity:

Classification, measurement conservation. Natural Resources: Availability

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and problems. Mineral resources – Use and exploitation, environmental

effects of extracting and using mineral resources, Energy resources:

Classification of energy resources, Non renewable and renewable; fossil

fuels, nuclear and hydroelectric energy, solar, wind, biomass and hydrogen

fuel energy. Environmental Pollution: Water pollution, solid waste and

hazards waste management, Scope of Sustainable Development in

Environment Management, Case Studies in Sustainable Development

Unit III: Current Environmental Issues

Climate change –issues and impact, strategy adaptation to climate change.

Greenhouse effect, global warming, acid rain and ozone layer depletion.

Current environment issues, problem with urbanization and automobile

pollution and their control, adverse effects of pollution.

6

Unit IV: Environment Protection and Control Measures

Environment Protection and Control Measures: Government initiatives, i.e.

air, water and environment protection act. Judicial intervention, role of

NGO, Case studies – Bhopal Gas Tragedy, Water Borne and water induced

disease, arsenic problem in drinking water. Environmental Impact

Assessment process and evaluation

6

Unit V: Environment and Finance

Introduction to Environmental Finance, Scope of Micro Finance in

Environment Management, Environmental Investment Reporting and

Verification, Ecological Environment product evaluation and Finance.

14

[email protected]

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BCOM3031: ACCOUNTING FOR SPECIFIC INDUSTRIES

Course Description: Accounting decisions impact virtually every area of the business. The

product ‘Sectoral Accounting’ comprises of, an in-depth coverage of several crucial areas of

every business i.e., Management of Current Assets & Management of Working Capital. It

presents the principles and techniques of managing each element of current assets and their

financing. Basic theories & important formulae have also been discussed in each course. These

courses are intended to familiarize students with the basic concepts and to apply in the various

industries.

Course Outcomes:


1. Develop a thorough understanding of accounting records for holding and subsidiary

company.

2. analyze the effects of intra-group trading and other transactions in holding and

subsidiary companies.

3. Identify the assets and liabilities to be accounted for at their fair values when

preparing consolidated financial statement.

4. Construct financial statement in case of holding company with joint venture and

associates

5. Determine the changes in foreign currency exchange rates and need of adoption of

International Financial Reporting Standards.

Course Contents:


Unit I:Preparation of group consolidated external reports

Explain the concept of a group and the purpose of preparing consolidated

financial statements. Explain and apply the definition of subsidiary

companies. Identify the circumstances and reasoning when subsidiaries

should be excluded from consolidated financial statements. Prepare a

consolidated statement of financial position for a simple group dealing with

pre and post-acquisition profits, non-controlling interests and goodwill.

Explain the need for using coterminous year- ends and uniform accounting

polices when preparing consolidated financial statements and describe how

it is achieved in practice. Prepare a consolidated income statement,

statement of comprehensive income and statement of changes in equity for

a simple group, including an example where an acquisition occurs during

the year where there is a non controlling interest

8

Unit II:Business Combination

Intra-group adjustments. Explain why intra-group transactions should be

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eliminated on consolidation. Report the effects of intra-group trading and

other transactions including: unrealized profits in inventory and non-current

assets intra-group loans and interest and other intra-group charges, and –

intra-group dividends.

Unit III: Business combinations – fair value adjustments

Explain why it is necessary for both the consideration paid for a subsidiary

and the subsidiary’s identifiable assets and liabilities to be accounted for at

their fair values when preparing consolidated financial statement. Prepare

consolidated financial statements dealing with fair value adjustments

(including their effect on consolidated goodwill) in respect of: Depreciating

and non-depreciating non- current assets – Inventory – Monetary liabilities -

Assets and liabilities (including contingencies), not included in the

subsidiary’s own statement of financial position

6

Unit IV: Business combinations – associates and joint ventures

Define associates and joint ventures. Prepare consolidated financial

statements to include a single subsidiary and an associated company or a

joint venture.

6

Unit V: The effects of changes in foreign currency exchange rates

Discuss the recording of transactions and translation of monetary/non-

monetary items at the reporting date for individual entities in accordance

with relevant accounting standards. Distinguish between reporting and

functional currencies. Determine an entity’s functional currency. First time

adoption of International Financial Reporting Standards

14

Text books:

1. Monga, J.R. Financial Accounting: Concepts and Applications. Mayoor Paper Backs,

New Delhi.


1. Bhattacharya, S.K. and Dearden, J. (2012). Accounting for Manager – Text and Cases.

Vikas Publishing House, 3/e.

2. Bhattacharyya, A. K. (2012). Essentials of Financial Accounting. Prentice Hall of India.

3. Glautier, M.W.E. &Underdown, B. (2012). Accounting Theory and Practice. Pearson

Education.

4. Vij, M. (2012). Financial and Management Accounting. Excel Books, New Delhi.

5. Rajasekaran (2012). Financial Accounting. Pearson Education, 1/e.

6. https://mca.gov.in/Ministry/pdf/INDAS110.pdf

https://mca.gov.in/Ministry/pdf/INDAS110.pdf

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ELECTIVES

BCOM 3034: INVESTMENT MANAGEMENT

Course Description: The course provides an in-depth appreciation of the issues, challenges and

complexities, an investor faces in deciding where to invest his/her money and how to invest it

wisely. It introduces students to various tools, techniques and models that help in analyzing

securities and managing portfolios and provides them with the opportunity to work with these

tools and apply them to solve real-life investment problems. It also covers the understanding of

various investment alternatives, and the risk and return associated with each of them.

Course Outcomes:

On completion of the course, the student will be able to:

1. Select various investment alternatives according to risk and return associated with them.

2. Distinguish between the different components and measures of risk and return.

3. Describe the valuation of different types of securities.

4. Develop knowledge on determining the intrinsic worth of securities and proficiency to

interpret the technical charts for decision making.

5. Apply the concepts, tools and techniques related to security analysis and portfolio

management.

Course Contents:

Units Number of

Lectures

Unit I: Investment & Investment Alternative

Concept of Investment, Investment Objectives, Investment Vs. Speculation,

Investment Process, Type of Investors. Investment Alternatives- Government

Securities, Debt Securities, Equity Shares, Mutual Funds, Money Market

Securities, and Other Alternatives.

5

Unit II: Risk & Return

Concept and Measurement of Risk and Return, Components of Investment Risk-

Market Risk, Interest Rate Risk, Inflation Risk, Business Risk and Financial Risk

etc.

10

Unit III: Investment Analysis

Fundamental Analysis - Economic Analysis, Industry Analysis and Company

Analysis. Technical Analysis - Dow Theory, Market Indicators, Individual

Security Analysis, Chartism etc. EMH – Weak Form, Semi-Strong Form, Strong

5

[email protected]

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Form.

Unit IV: Basics of Valuation

Valuation of Equity Shares, Valuation of Preference Shares, Valuation of Bonds.

Simple Problems on Valuation. Financial Derivatives: Introduction to forwards,

futures and options.

10

Unit V: Portfolio Construction

Markowitz Risk-Return Optimization, Sharpe Index Model, Capital Asset Pricing

Model. Simple Problems on Portfolio Construction.

10

Text books:

1. Singh, Y. P. Fundamentals of Investment Management. Galgotias Publishing House.


1. Pandian P.Security Analysis and Portfolio Management. Vikas Publishing House, New

Delhi.

2. Singh, P. Security Analysis and Portfolio Management. Himalaya Publishing House,

New Delhi.

3. Fischer, D. E. & Jordan, R. J. Security Analysis and Portfolio Management. Pearson

Education, New Delhi, Sixth Edition.

4. Alexander, S. and Bailey. Fundamentals of Investments. PHI Learning, New Delhi.

5. Kevin, S. Security Analysis and Portfolio Management, PHI Learning, New Delhi.

6. Chandra, P. Investment Analysis and Portfolio Management, Tata McGraw Hill, New

Delhi.

[email protected]

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BCOM3035: FINANCIAL SERVICES

Course Description: Every company in a way handles money but financial service industry

makes money its business. It deals with the management, transfer and lending of money. While

financial institutions and instruments constitute the hardware of the financial system, financial

services represent the software portion of the financial environment. They represent all kinds of

services provided in financial terms, where the essential commodity is money. The present

course will primarily probe into some of the leading and vibrant financial services.

Course Outcomes:


1. Develop a basic understanding of concept, emergence and development of financial

services.

2. Explain concept, attributes and functioning of Credit rating, Commercial bill financing and

Consumer Finance.

3. Classify and analyse the mechanics, operations and procedures in performing various

financial services.

4. Investigate functioning and procedures of merchant banking and mutual funds in financial

environment.

5. Analyse various financial services like Securitization, stock invest and book-building.

Course Contents:

Units Number of

Lectures

Unit I: Financial Services: An Overview

Financial Services: Concept – functions of financial services market,

growth of financial services in India. Credit cards: Concept,

Classification, facilities and services, credit card frauds, benefits and

drawbacks.

6

Unit II: Credit rating, Commercial bill financing and Consumer

Finance

Credit rating: concept, features and advantages, growth factors for

credit rating system, regulatory framework, Equity rating Commercial

10

[email protected]

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Bill Financing: meaning of commercial bills, features and advantages

of commercial bill financing, steps in discounting and purchasing of

bills, Consumer finance: meaning, types, consumer finance practice in

India, pricing, consumer credit scoring, case for and against consumer

finance. hire purchase and installment credit system

Unit III: Factoring and Leasing

Factoring: definition, mechanism, characteristics, players in factoring

services, functions of a factor, factoring costs, factoring vs bills

discounting, RBI guidelines on factoring – cost-benefit, analysis of

factoring , factoring vs forfaiting, Leasing: concept, types, financial

lease vs financial lease, tests for financial lease, Leasing process, tax

aspects of leasing , funding aspects of leasing – MPBF.

8

Unit IV: Merchant banking and mutual funds

Merchant banking: definition, functions, regulatory framework, Mutual

funds: definition, products and schemes, SEBI’s requirements on

AMC, functions of AMC, Working mechanism of mutual funds,

portfolio management process and operational efficiency of mutual

funds, UTI, AMFI, MMMFs.

8

Unit V: Securitization, stock invest, book-building

Securitization: definition, pass through certificates, features, SPV

mechanism, purposes, benefits, limitations, securitization and

financial intermediation, securitization as a risk management

tool,stock-invest: meaning, features, mechanism, benefits and

drawbacks, Book-building: concept, characteristics, process, allocation

procedure, reverse book-building.

8

Text Books:

1. Khan, M.Y., Financial Services, Tata McGraw Hill.

2. Guruswamy, S. Financial Services , Tata McGraw Hill.


1. Pathak, B. V. Indian Financial System. Pearson Education.

2. Goel, S. Financial Services, PHI.

3. Rao, V.L., Wengel, J., Wengel, J. T. Financial and Consultancy Services: Issues in

International Trade. Sage Publications.

4. Guruswamy, S. Financial Services and Markets. Thomson Learning.

[email protected]

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5. Pandian, P. Financial Services and Markets. Vikas Publication.

6. Singh J.K. Venture Capital Financing in India. DhanpatRai& Co. (P) Ltd.

78

BCOM3036: PROJECT APPRAISAL AND FINANCE

Course Description: Capital budgeting for expansion, replacement and green field projects is

one of the ongoing activities of the corporate sector. This process starts with project planning and

culminates with the review of the projects it’s has undertaken. There are various issues that

govern the investment criteria and a feasibility report is developed for project appraisal towards

an informed decision on the proposed capital investment.

Course Outcomes:


1. Demonstrate the main theoretical and practical issues involved in the appraisal,

assessment and financing of investment projects.

2. Comparing the various components of environment.

3. Analyze the information available in market.

4. Inspect the various technical and financial issues in project appraisal process.

5. Assess the risk involved in various projects.

Course contents:

Units Number of

lectures

Unit I : Project Appraisal and Finance

Capital Investments: Importance & Difficulties, Types of Capital Investments,

Phases of capital budgeting, Facets of project Analysis, Objectives of Capital

Budgeting.

6

Unit II: Generation &Screening of Project Ideas

Generation of Ideas, Monitoring of Environment, Corporate Appraisal.

6

Unit III: Market & Demand Analysis

Collection of Information, Conduct of Market Survey, Characterization of

Market, Demand Forecasting.

8

Unit IV: Technical and Financial Analysis

Product mix, Plant Capacity, Materials and Utilities, Project charts and layouts.

Location and site, Infrastructure costs, Environmental aspects, Project

Implementation Considering alternatives, Financial Estimates & projections.

Capital cost, Estimates of Sales and Production and Working capital

12

[email protected]

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requirements.

Unit V:Project Risk Analysis

Measures and perspectives on risk, Sensitivity and scenario analysis, decision

tree analysis, Managing risks, project selection under risk.

9

Text books:

1. Chandra, P. Projects – Planning, analysis, financing, implementation and review. Tata-

McGraw Hill.


1. Alexander, S. and Bailey. Fundamentals of Investments. PHI Learning, New Delhi.

2. Kevin, S. Security Analysis and Portfolio Management, PHI Learning, New Delhi.

3. Chandra, P. Investment Analysis and Portfolio Management, Tata McGraw Hill, New

Delhi.

[email protected]

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BCOM3037: INTERNATIONAL FINANCIAL MANAGEMENT

Course Description: This course has been designed to develop an understanding of various

concepts relating to multinational finance and their application. It starts with the introduction of

the global context of business and international flow of fund. It covers the functioning of foreign

exchange market and parity conditions and focuses on management of foreign exchange

exposure and financial functions of Multinational Corporation.

Course Outcomes:


1. Develop knowledge of and ability to use the precise language of International Finance.

2. Evaluate the functioning of the institutions of international finance and use that knowledge to

predict and assess the impacts and responses of governments, markets, and firms to various

international situations.

3. Demonstrate an ability to use various theories to forecast currency future values and assess

the pressure currency values are under.

4. Demonstrate an ability to analyze and evaluate both international financial borrowing and

investment opportunities.

5. Extend the mathematics of finance into the realm of international finance by developing an

ability to evaluate hedging opportunities, make and receive international payments, evaluate

transactions in both dollar and foreign currency terms.

Course Contents:

Units Number of

Lectures


Nature and Scope of International Finance, International Business

activities and methods, International Financial Management Vs

Domestic Financial Management, Issues in functioning of

Multinational Corporations, Balance of Payment, Debit and Credits.

5

Unit II: Foreign Exchange Market

Functions of Foreign Exchange market, Bid Price, ask price, spread,

cross rates, spot rates and reciprocal rates in Foreign Exchange market.

Theories of Foreign Exchange rate – Purchasing power parity, Interest

rate parity, International fisher effect, arbitrage activities in foreign

exchange markets, Foreign exchange risk – Transaction exposure,

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Translation exposure, Economics exposure and their management.

Unit III: Financial Management of Multinational Firm

Foreign Direct Investment (FDI), Factors affecting FDI, cost of capital

and capital structure decision of the multinational firm, multinational

capital Budgeting – application and interpretation, multinational cash

management and financing foreign operations

10

Unit IV: International Parity Relationships

Meaning and Nature of Parity, Purchasing power parity, Interest Rate

Parity, Forward Market Parity, Fischer effect and International Fischer

effect. Linking Parity conditions and forecasting future exchange rates

5

Unit V: Foreign Exchange Rate Risk Management

Risk and Exposure, Transaction exposure and Quantification,

Translation and economic exposure, Managing FX risk using internal

and external techniques of Hedging

10

Text books:

1. Vij, Madhu, International Financial Management, Excel Book, New Delhi.


1. Sharan, Vyuptakesh, International Financial Management, PHI Learning, New Delhi.

2. Apte, P.G, International Financial Management, Tata McGraw Hill, New Delhi

3. Machiraju, H.R, International Financial Management, Himalayan Publishing House, New

Delhi.

4. Siddaiah, T., International Financial Management, Pearson Education.

[email protected]

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BCOM3038: CONTEMPORARY ISSUSES IN ACCOUNTING

Course Description: This course engages students in critical analysis of the major approaches to

the formulation of an accounting theory. The features, similarities, differences and merits, or

otherwise, of alternative theoretical approaches to analyzing and dealing with contemporary

problems facing accounting and accountants are examined

Course Outcomes:


1. Critically evaluate the major approaches to the formulation of an accounting theory in

relation to financial reporting.

2. Critically evaluate the major accounting approaches to the measurement of income and

capital.

3. Explain the role of positive accounting theory in explaining and predicting accounting policy

choice and the behaviour of the capital markets.

4. Critically evaluate the role of regulation in financial reporting.

5. Research and analyze complex contemporary financial accounting issues, formulate well

reasoned and coherent arguments and reach well considered conclusions in relation to those

issues.

Course Contents:

Units Number of

Lectures

UNIT I : Accounting for Price Level Changes

Inflation Accounting – Current Purchasing Power Method, Current

Cost Accounting Method, presentation of price level Adjusted

Accounts. Environmental Accounting: Issues in Environmental

Accounting.

5

Unit II: Human resource accounting

Concept, Valuation of Human Resources, Recording and Disclosure in

Financial Statements, Human Resource Accounting in India.

.

8

Unit III: Social Cost benefit

Social Accounting, Reporting of Social Cost Benefit Information,

8

[email protected]

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Social Cost benefit Analysis in India.

Unit IV: Valuation of assets

Nature and classification of assets, Accounting for fixed assets,

Accounting for investments, Intangible assets, Impairment of assets,

Recent developments in accounting, value added statements,

international accounting Leasing, accounting for lease transactions

8

Unit V: Computerised Accounts

Computerized accounts(by using any popular accounting

software),creation of vouchers and recording transactions ,preparing

cash book, ledger accounts, trail balance, profit and loss

account(income statement) and balance sheet.

8

Text books:

1. Maheshwari, S. N. & Maheshwari, S. K. Corporate Accounting. Vikas Publishing House,

Noida.


1. Gupta, R. L. & Radhaswami, M. Advanced Accounts. Sultan Chand & Sons, New Delhi.

2.Shukla, M.C. & Grewal, T.S. Advanced Accounting. Sultan Chand & Co., New Delhi.

[email protected]

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BCOM3039: INTERNATIONAL ACCOUNTING

Course Description: The course focuses on issues relating international accounting which has

become eminent need of the hour in the light of globalization and increasing cross border

transactions. Various important issues such as reporting of international transactions, valuation

of assets and liabilities in case of MNCs, disclosure norms, transfer pricing, etc have been

covered in the course to provide complete understanding of accounting of international

transactions.

Course Outcomes:


1. Students will gain a working knowledge regarding recording of accounting transactions for

MNCs and other corporate issues involving international transactions.

2. To impart knowledge of international accounting standards, procedure of recording

transactions and valuation of companies.

3.Explain the role of international accounting theory.

4.Critically evaluate the role of international accounting in evaluating the accounts.

5.Research and analyze complex international financial accounting issues

Course Contents:

Units Number of

Lectures

UNIT I:Basic Concepts of International Accounting

International Dimensions of accounting and control: Multinational

enterprise, Inter-nationalization of capital markets, Internationalization

of accounting Profession. Operational and conceptual issue.

8

Unit II: Reporting of Transactions in International Accounting

currency translations, methods and practices. Specific Reporting

Issues: Regulatory Disclosure Requirements; Foreign Operations

Disclosure; Social Responsibility Disclosures. Efforts in Standard

Setting; International Standards setting process, Harmonization;

International Accounting Standards Board; Accounting and Auditing

Standards. Comparison of Provisions of IGAAP (Indian Generally

Accepted Accounting Principles) and IFRS (International Financial

Reporting Standards) and Indian – AS.

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.

Unit III: Managerial Aspects in International Accounting

Accounting Issues: Strategic Planning; Management Control Systems;

Performance Evaluation of foreign operations. International Standards

and Organization: Advantages, supporting and deterring forces;

International and Regional

12

Unit IV: Valuation & Analysis Methods in International

Accounting

Statement Analysis of companies and countries differences in

accounting principles, foreign currency statements and Ratio Analysis.

Transfer pricing, methods, objectives, strategies. Emerging issues in

International Accounting.

10

Text books:

Rathore S. (2008). International Accounting. Prentice Hall of India.


1.Radebaugh, L. H. & Gray, S.J. (2002). International Accounting, and Multinational

Enterprises. John Wiley & Sons.

2.Choi, F. D. S. & Meek, G. K. (2005). International Accounting. Pearson Education

[email protected]

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BCOM3040: BUSINESS TAX PROCEDURE AND MANAGEMENT

Course Description: The course aims to equip students with the knowledge of handling tax

issues relating to companies with effective tax management skills. The knowledge of computing

tax, procedure for filing returns and other related tax matters such as computation of tax credit,

taxable salary, TDS etc are essential for effectively dealing and managing tax issues of the

companies. This course focuses and covers all such issues.

Course Outcomes:


1. Develop an understanding of the schedule for the payment of tax in advance, understand the

provisions for deduction of tax at source and compute the tax interest and fee payable to / by

government.

2. Demonstrate the knowledge of Information Technology network of Income Tax Department

and various Income Tax authorities and their powers.

3. Explain the procedure of assessment and filing of appeals and analyse penalties for offences

related to income tax, provisions relating to undisclosed income etc.

4. Evaluate the procedure of settlement of court cases and proceedings.

5. Understand the circumstances in which search and seizure can be conducted and evaluate

the scheme of assessment.

Course Contents:

Units Number of

lectures

Unit I: Advance tax, TDS and Interest

Advance payment of tax, Tax deduction at source, documentation, returns,

certificates, Interest payable by assessee/Government, Refund of excess

payment.

8

Unit II: Tax Return and Documentation

Return of income, Assessment, re-assessment, rectification of mistakes,

Appeals and revisions, Information Technology and tax administration, PAN,

TAN (Tax Deduction and Collection Account Number), TIN (Tax Information

Network), e-TDS/e-TCS.

8

Unit III: Appeals, Revisions and References

Appeal, Appellate authorities; Preparation and filing of appeals with appellate

authorities (commissioner, Tribunals, High court, Supreme court); Appeals and

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revisions; Drafting grounds of appeal; Provisions for avoiding repetitive

appeals(sec 158A).

Unit IV: Penalties and Prosecutions and Settlement of cases

Penalties for defaults in brief; Penalty for concealment/under-reporting of

income; Power of the Commissioner; Procedure and time limit for completion

of penalty proceedings; Offences and Prosecutions; Onus of proof; Settlement

Commission; Procedure on receipt of application; Power and procedure of

Settlement Commission.

10

Unit V: Search, Seizure and assessment

Powers regarding discovery, production of evidence etc., Search and seizure,

Requisitioning of books of accounts, Application of assets seized or

requisitioned, Power to call for information, Power to collect information,

Scheme of assessment.

6

Text books:

1. Singhania, V. K., Singhania, K. & Singhania, M. Corporate Tax Planning and Management.

Taxmann Publications Pvt. Ltd., New Delhi.


1. Ahuja, Girish & Gupta, R. Corporate Tax Planning and Management. Bharat Law House,

Delhi.

2. Goyal, S.P. Direct Tax planning. Sahitya Bhawan, Agra.

3. Bajpai. Om Shanker. Search. Seizure and Survey. Taxmann Publications Pvt. Ltd., New

Delhi.

4. CBDT Circulars

5. Finance Act of relevant assessment year.

6. Latest court judgements.

[email protected]

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BCOM3041: CORPORATE TAX PLANNING

Course Description: The objective of this course is to acquaint students with the corporate tax

structure and tax planning in operational as well as strategic terms and to make students

understand the implications of corporate tax planning for corporate management.

Course Outcomes:


1. Develop the understanding of the provisions of corporate taxation in practical terms.

2. Analyse tax planning methods to minimize tax liability with reference to new business and

financial management decisions.

3. Demonstrate the knowledge of potential opportunities for tax savings and tax planning.

4. Examine the taxation procedures during corporate restructuring and corporate management.

5. Evaluate the relief available to assesses in case double taxation of income.

Course Contents:

Units Number of

Lectures


Tax planning, tax management, tax evasion, tax avoidance, Corporate tax in

India: types of companies, Residential status of companies and tax incidences,

tax liability and minimum alternative tax, tax on distributed profits of

companies, set off and carry forward of losses in case of company in which

public is not substantially interested.

8

Unit II: Tax planning with reference to new business and financial

management

Tax planning with reference to setting up a new business: Location aspect,

nature of business, form of business. Tax planning with reference to financial

management decision - capital structure, dividend including deemed dividend

and bonus shares.

6

Unit III: Tax planning with reference to management decisions

Tax planning with reference to specific management decisions - Make or buy,

own or lease, repair or replace. Tax planning with reference to employee

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remuneration, Tax planning with reference to sale of scientific research assets

,Tax planning with reference to receipt of insurance compensation, Tax

planning with reference to distribution of assets at the time of liquidation.

Unit IV: Tax planning with reference to business restructuring

Tax Planning with reference to business restructuring- Amalgamation,

Demerger, Slump Sale, Conversion of sole proprietary concern/partnership firm

into company, Transfer between holding and subsidiary companies.

8

Unit V: Tax planning for NRIs

Tax deducted at source, Advance Tax, double taxation relief, Transfer pricing,

Business Connection, Head office expenditures, Advance Rulings

8

Text books:

1. Dr. Monica Singhania, Dr. Vinod K. Singhania, Corporate tax planning and Business

Tax Procedures, Taxmann Publications.


1. Dr. Girish Ahuja and Ravi Gupta, Simplified Approach to Corporate Tax Planning &

Management, Bharat law House.

2. S.P Goyal, Direct tax planning: Sahitya Bhawan, Agra.

3. Finance Act for relevant Assessment Year.

4. CBDT Circulars.

5. Latest court judgements.

[email protected]

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BCOM3042: PRINCIPLES OF BANKING

Course Description:

This course provides an understanding of the structure and functioning of Indian banking

industry and financial system. While there is significant focus on the functioning of the Indian

financial system, students are exposed to the practices and recent developments in Indian

banking industry as well. A detailed discussion on structure, working as well as latest innovation

and happenings in banking industries in India will be the subject matter the course.

Course Outcomes:


1. Determine the functioning of banking industry in India.

2. Explain the functioning of RBI and develop practical understanding of SLR, CRR, REPO

Etc.

3. Develop an understanding of the functioning of commercial banks.

4. Identify all the prudential norms in the banking industry.

5. Develops an understanding of all the latest innovations in banking industry.

Course Contents:

Units Number of

Lectures

Unit I: Introduction to Banking:

Concept and evolution of bank, Types of Banking, History of banking in

India, Structure of banking industry in India, Spread, CASA, financial

inclusion.

6

Unit II: Central Banking:

Central Banking- Functions of Reserve Bank of India, Credit control by

Reserve Bank of India, practical Application of SLR, CRR, REPO, Reverse

REPO, Bank Rate.

8

Unit III: Commercial Banks:

Commercial banks and its function, Principle of lending, various credit

products/ facilities, Working capital and term loans, different types of

deposit,Types of accounts, Fee Income in Banks, difference between

commercial banks & co-operative banks.

8

Unit IV: Prudential Norms:

Approach to lending, Credit management, Credit monitoring, NPA (Non

Performing Assets) management, Basel I, II & III Accords, anti money

8

91

laundering, KYCs procedures.

Unit V: Latest Innovation in Banking:

Retail banking, internet banking, mobile banking, Rural banking, Universal

Banking, payment banks, Electronic funds transfer, NEFT, IMPS, SWIFT,

MMID& RTGS, demonetization, POS Machine.

10

Text books:

1. Pathak, B. V. Indian Financial System. Pearson Education.


1. Machhiraju, H. R. Indian Financial System.Vikas Publication.

2. Bank Financial Management. Indian Institute of Banking and Finance.

3. Saunders, Irwin. Financial Institutions Management. McGraw Hill.

4. Gup, B. E. &Kolari, J.W. Commercial Banking. John Wiley & Sons.

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BCOM3043 – INSURANCE MANAGEMENT

Course Description: This course has been designed to familiarize the students with the

theoretical background, principles and practices of insurance. The course covers various types of

insurance and various dimensions of insurance management. The course also throws some light

on the structure and functioning of Indian insurance industry.

Course Outcomes:


1. Understand the conceptual framework of insurance.

2. Analyse the various types of insurance contracts

3. Comprehend various dimensions of insurance management.

4. Appraise the working of insurance industry in India.

5. Evaluate the legal framework governing insurance in India.

Course Contents:

Units Number of

Lectures

Unit I:Introduction to Insurance

Introduction to risk and insurance, Origin and growth of insurance

business, Principles of insurance, Management of insurance

organizations.

6

UNIT II: Life Insurance

Life Insurance Contract- Nature and characteristics. Life Insurance

Risk- Concept and measurement of life insurance risk, Factors

governing sum assured, Calculation of premium, Treatment of

substandard risks.

8

UNIT III : Life Insurance Policies

Important types of life insurance policies e.g. Endowment plans,

Money back plans, Term plans, ULIP plans.

5

UNIT IV : General Insurance and Types of General Insurance

General insurance Contract- Nature and characteristics. Underwriting-

Concept and importance. Insurance loss payment

Health Insurance, Fire Insurance, Motor Insurance, Marine Insurance,

Engineering Insurance etc.

15

Unit V :Insurance Industry in India 6

93

Growth of insurance industry in India, Structure, functioning and

regulation of insurance industry in India, Prominent life and general

insurance companies in India, Recent trends in Indian insurance

industry.

Text books:

1. Vaughan, E. J., & Vaughan, P. M. Fundamentals of Risk and Insurance. Willey.


1. Trieschmann, J. Risk Management and Insurance. Southwestern College Publisher.

2. Gupta, O. S. Life Insurance. Frank Brothers, New Delhi.

3. Dinsdale, W. A. Elements of Insurance. Pitman.

4. Sharma, R. S. Insurance Principles and Practice.

5. Bhir&Limaye. Insurance Principles and Practice. Lakhani.

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BCOM3044: ADVERTISING AND SALES MANAGEMENT

Course Description: This course is designed to familiarize students with the basic concepts,

tools and techniques of advertising and promotion used in marketing for communicating with

customers. This is highly specialised course and will be helpful in corporate and self-

employment. The course enhances the managerial, strategic planning, creative and media

abilities of the student so that he/she can work in any of the major departments of an advertising

agency or in a marketing communications set-up. Finally, the course is in answer to the clamor

of the advertising practitioners to provide them that much needed manpower to further

professionalize the industry.

Course Outcomes:


1. Explain and understand various concept/terms used in advertising industry.

2. Apply various environmental factors and advertising models into advertising field.

3. Determine marketing communications companies particularly advertising agencies a

dedicated, properly trained, skilled, and value-oriented advertising professional who can work

in the area of account management, creative, production, media, and marketing services.

4. Identify sales prospects and determination of various sales forecasting techniques, sales

budgets and sales planning.

5. Designing motivation and compensation plan to increase the productivity in the organisations.

Course Contents:

Units Number of

Lectures

Unit I: Introduction to Advertising

Definition, objectives, Types of Advertising, Newspaper, Magazines,

Journals, Outdoor Ads, Theatre Ads, Radio, TV Advertisement. Product

placement

8

Unit II: AD Agencies

Its Types and functions, Economic and Social implications, Ethics in

Advertisement and ASCI, DAGMAR, Ad Budget, Ad routing and

scheduling.

6

95

Text books:

1. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed. Prentice Hall of

India, New Delhi.


1. Batra, Myers and Aakers. Advertising Management. 5th ed. Prentice Hall of India,New

Delhi.

2. William, J. Stanton and Rosann Spiro. Management of Sales Force. 10th ed. Irwin McGraw

Hill.

3. Richard, H. Buskirk and D Buskirk Bruce. Selling: Principles, and Practice. 14th ed.

McGraw Hill, Inc.

4. Eugene M. Johnson, David L. Kurtz, and Berhard E Schening. Sales Management; Concepts,

Practices and Cases. 2nd ed. McGraw Hill.

5. Dasgupta. Sales Management in the Indian Perspective. Prentice Hall of India, New Delhi.

6. Richard, R. Still, Edward W. Cundiff and Norman P. Govoni. Sales Management. 5th ed.

Prentice Hall of India, New Delhi.

Unit III: Element of Advertisement

Copy Writing, Advertisement lay out, Proof reading, Typography,

Lithography, Use of Symbols, Slogans Caption Catch Phrase.

10

Unit IV: Sales Management

The Sales Environment Today, Career Opportunities in Sales, Personal

Selling Process, Sales promotion Techniques, Goal Setting and Sales

Forecasting, Sales Budget, Sales Force Planning.

6

Unit V: Motivation and Compensation

Knowledge, Skills and Qualities required in salesmanship, Training and

supervising the salesman, Motivating the salesman, perks, commission,

incentives, remuneration, awards and rewards.

10

[email protected]

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BCOM3045: CUSTOMER RELATIONSHIP MANAGEMENT

Course Description: Customer Relationship Management (CRM) is a comprehensive set of

processes and technologies for managing relationships with potential and existing customers and

business partners across marketing, sales and service areas regardless of the channel of

distribution. This course focuses on the development and implementation of relationship

marketing strategies via the use of CRM initiatives. Topics covered in the course are relationship

marketing; operational analytical and collaborative CRM; reasons for CRM implementation

failure; and the role of CRM in marketing management.

Course Outcomes:


1. Create insight and new learning in the area of customer relationship management.

2. Discuss conceptual foundations of relationship marketing, implications for further

knowledge in the field of business development.

3. Explain key concepts, technologies and best practices of CRM.

4. Apply CRM in business organization.

5. Analyse CRM value proposition for different vertical markets.

Course Contents:

Units Number of

Lectures

Unit I: Introduction to CRM

Meaning, Evolution of CRM, Goals of a CRM Strategy, Three Aspects of

CRM CRM Value Pyramid, CRM Components, CRM Drivers, CRM

Solutions Map CRM Solutions Map: Marketing Solutions, CRM

Solutions Map: Sales Solutions, CRM Solutions Map: Services, Major

CRM Packages.

8

Unit II: Customer and Customer Strategy

Who is a Customer, Customer is King (Customer As An Asset), Know

Your Customer, Customer Interaction Cycle, Customer Interaction and

CRM, Customer Relationship Dimensions, Customer Touch Points,

Business Objective for Acquiring and Retaining Customer, Customer

8

97

Text books:

1. Buttle, F. (2012). Customer Relationship Management. Elsevier Publishing House, 2/e.


1. Khanna, S. R., Hanspal, S., Kapoor, S. &Awasthi, H.K. (2007). Consumer Affairs.

Universities Press. Delhi University Publication. 334.

2. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. Bharat Law House, Delhi,

5/e.

3. Girimaji, P. (2002). Consumer Right for Everyone. Penguin Books.

4. The Competition Act (2002).

5. Nader, Ra. (1973). The Consumer and Corporate Accountability. Harcourt Brace Jovanovich,

Inc., USA.

6. How to survive as a consumer. CUTS, India. www.cuts.org.

Regaining Strategies and Total Customer Experience.

Unit III: Operational CRM8

Sales Force Automation (SFA), Activity Management, Account

Management- Marketing Automation, Campaign Management,

Campaign Management, Analyzing, Learning, Listening & Responding

Management.

8

Unit IV: Analytical CRM

Analytical CRM Defined, CRM Intelligence Management Cycle,

Analytics & Customer Life Cycle Management, CRM Data Warehouse,

CRM Data Warehouse – Architecture, Business Architecture of

Analytical CRM, Analytical CRM Components, SAS Analytics –

Exhibit, Benefits from CRM Analytics, Customer Centric Data Mining,

Analytical CRM Application Areas, Teradata Industry CRM – Exhibit,

Requirements from an Analytical CRM Application, Clustering and

Profiling.

8

Unit V: Collaborative CRM

Meaning, Customer Centricity, Customer Contact Channel Evolution,

Multi-Channel Strategy, Multi-Enterprise Value Networks, Evolution of

Contact Centers, Four Phases of Contact Center Evolution, Avaya

Communication Architecture –Illustrated, Enterprise Portals, Integrating

Customer Information through Portal Infrastructure, Employee Portal,

Customer Portal, Partner Portal.

8

[email protected]

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BCOM3046: SERVICES MARKETING

Course Description: The course focuses on the unique challenges of marketing and managing

services and delivering quality service to customers. The attraction, retention, and building of

strong customer relationships through quality service and services are at the heart of the course

content. The course is equally applicable to organizations whose core product is service (e.g.,

banks, transportation companies, hotels, hospitals, educational institutions, professional services,

telecommunication, etc.) and to organizations that depend on service excellence for competitive

advantage (e.g., high technology manufacturers, automotive, industrial products, etc.).

Course Outcomes:


1. Differentiate between product and service characteristics, and know how these differentiators

can be used to establish competitive advantage for a firm.

2. Understand why the application of the marketing mix in a service environment has to be built

up from interaction episodes between customers and their suppliers.

3. Develop an understanding of the links between the service providers (people), the procedures

(processes), and the physical evidence of the service offering.

4. Understand the importance of customer retention, service recovery, relationship

development, and the role of internal marketing.

5. Consider the impact that modern technology has (Internet, social media, etc) on service(s)

marketing innovation.

Course Contents:

Units Number of

lectures

Unit I:Services Marketing

The Scope of Services Marketing. The Gaps Model of Services Quality.

Focus on the Customer-Consumer Behaviour. Focus on the Customer-What

Do Customers Expect?

8

Unit II: Services Marketing: Understanding the Customer

Customer Perceptions in Services. Listening to Customers Through

Research. Building Customer Relationships. Service Recovery

8

Unit III: Standardizing and Aligning the Delivery of Services Service 8

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Development and Design. Customer-Defined Service Standards. Physical

Evidence and the Services cape

Unit IV: The People Who Deliver and Perform Services

Employees' Roles in Service Delivery. Customers' Roles in Service

Delivery. Delivering Service Through Intermediaries and Electronic

Channels. Managing Demand and Capacity

8

Unit V:Promotions and Pricing Strategies in Services Marketing

Integrated Services Marketing Communications. Pricing of Services. The

Financial and Economic Impact of Service

8

Text books:

1. Zeithaml, V. A., Bitner, M. J., Gremler, D. D.&Pandit, A. (2012). Services Marketing –

Integrating Customer Focus Across the Firm. Tata McGraw Hill Publishing Company

Ltd., New Delhi.


1. Legg, D. & Baker, J. (1987). Advertising Strategies for Service Firms.

Carol Surprenant from Add Value to Your Service, 163-168.

2. Brewer, G. (1998). Selling an Intangible. Sales and Marketing

Management,January, 52-56.

3. Moorthy, Y. L. R. (2002). An Approach to Branding Services. Journal

of Services Marketing, 16 (3), 259-274.

[email protected]

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BCOM3047: RETAIL MARKETING

Course Description: This course offers an in-depth examination of the retail industry for

students interested in the field of retail marketing management-whether employed with a large

organization or in their own business. Covering planning, management, and execution of

activities taking place in the buying and selling of goods and services for the end consumer, the

course addresses the challenges of this dynamic industry. Through analysis of the retail

marketing mix, the course looks at branding in the retail industry, product placing and

development, pricing alternatives, location options, and the promotion of goods and/or services.

Because of their importance in today's competitive environment, the course covers matters such

as the application of technology to retail marketing management, e-commerce, international

retailing, and customer relationship management.

Course Outcomes:


1. Apply the principles, practices, and concepts used in retail marketing management.

2. Describe the complex nature and environment of retail marketing management together with

the buying and selling of goods, services, and ideas to the final consumer.

3. Understand the conceptual and organizational aspects of the retail sector, including strategic

planning and management in the retail industry.

4. Evaluate retail marketing mix-price and channel of distribution.

5. Categorize various retail marketing mix promotion.

Course Contents:

Units Number of

lectures

Unit I: Retail Marketing Management

Introduction to Retailing, Types of Retailers, Global Retailing, Consumer

Buying Behavior in Retailing, Retail Marketing.

8

Unit II: Retail Marketing Strategy

Retail Marketing Strategy, Financial Strategy, Retail Location Strategy,

Retail Site Location Strategy.

8

Unit III: Retail Marketing Mix-Product

Product Category Structure and Management, Merchandise Management,

8

101

Merchandise Planning Systems, Buying Merchandise.

Unit IV: Retail Marketing Mix-Price and Distribution

Retail Pricing, Distribution, Multi-Channel Retailing, Supply Chain

Management and Information Systems.

8

Unit V: Retail Marketing Mix-Promotion

Retail Communication Mix, Customer Relationship Management, Store

Layout, Design, and Visual Merchandising, Customer Service.

8

Text books:

1. Levy, M. &Weitz, B. (2012). Retailing Management. McGraw-Hill Irwin, New York.


1. Singh, H. (2012). Retail Management –Text and Cases. S. Chand & Company, New Delhi.

2. Chetan, B., Yuli, R. &Shrivastava, N. V. (2012). Retail Management. Oxford University

Press, New Delhi.

3. Kotler, Philip. (2011). Marketing Management. Pearson Education, New Delhi.

4. Pradhan, S. (2011). Retail Management-Text and Cases. Tata McGraw Hill, New Delhi.

5. Sternquest, B. (2010). International Retailing. Fairchild Books and Visuals, New York.

102

BCOM3048: TRAINING AND DEVELOPMENT

Course Description: This course covers training needs analyses, the various methods associated

with training and development interventions, and how to design and evaluate training programs

in an effective fashion. The overall goal is to provide a well‐rounded approach to training and

development that applies to students in human resources as well as those seeking careers in other

areas of business and management.

Course Outcome:


1. Understand the role and function of training and development in organizations.

2. Define the learning theories and principles and their implications for the effectiveness of

training programs.

3. Determine training needs and objectives before undertaking of training Programs and to

determine if training is a solution to performance problems.

4. Identify the difficulties of transfer of training and finding out the ways to overcome them.

5. Develop the required knowledge and skills by learning the different management

development training programs.

Course Contents:

Units Number of

Lectures

Unit I: Introduction to Training and Development

Nature, Scope, Importance and objectives of Training, Role and

Relevance, Opportunities & Challenges for Training, Difference between

training, development, and education, Contemporary Challenges/Issues.

8

Unit II: Training Process

Overview of the Training Process - Pre-training, Training, and Post-

training, Establishing Objectives, Training Needs Identification and

Analysis (TNIA), Strategies and Approaches of TNA.

8

Unit III: Designing Training Programmes

Organizational Constraints, Facilitation of Learning: Focus on Trainee,

Training & Training Design, Design Theory, Planning and Delivery of

Training sessions, Outcome of Design.

8

Unit IV: Training Methods and Techniques

On-the-job and Off-the-job methods, Classification of Training Methods

and Methodologies, Trainers and Training Styles. Evaluation of Training:

Issues, Importance, Methods and Models for Evaluation of Training

Programs, Training audit, Concept of Return on Investment and Cost-

10

[email protected]

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benefit Analysis.

Unit V: Management Development

Assessment and Development Centers, Mentoring, Performance Coachin

g, Cross-cultural training for managers, Overview of Training Practices in

India.

6

Text books:

1. Blanchard, P. N. & Thacker, J. W. Effective Training: Systems, Strategies, and Practices.

Pearson Education, 3/e.


1. Jankiram, B. Training & Development. Biztantra

2. Lynton, R.P. &Pareek, U. Training for Development, Lynton, Vistaar Publications, New

Delhi.

3. Goldstein. Training in Organizations. Thomson Learning

[email protected]

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BCOM 3049: COMPENSATION MANAGEMENT

Course Description: Effective compensation and reward system is necessary to attract, retain

and motivate employees. This course has been designed to familiarize the students with the

concepts, principles and practices of compensation management. It talks about various

components of compensation and rewards, parties involved in compensation system, and the

principles of designing and implementing an effective compensation and reward system.

Course Outcomes:


1. Explain the dynamics of wage and salary administration and their current trends in India.

2. Analyze and evaluate various methods of pricing jobs.

3. Design different compensation packages considering individual or team performance.

4. Describe various benefits and allowances for employees.

5. Discuss the contemporary issues in compensation management.

Course contents:

Units Number of

Lectures

Unit I: Overview of Compensation Management

Concept, principles and practices, Economic theories relating to pay,

Psychological and motivational theories affecting reward, Factors

affecting wages and salaries, Compensation as a strategy for attracting

and retaining employees, Role of compensation in creating high

performing organizations, Role of Various Parties – Employers,

Employees, Unions and Government, Legislation for Compensation.

10

Unit II: Analysing, Evaluating, and Pricing Jobs

Internal parity, Basic systems – Time wage, Piece wage and Incentives,

Job evaluation: Purpose and Methods, External Competitiveness:

Compensation surveys, Developing Salary Structure, Pay Structures -

Purpose and types, Graded pay structures, Broad-banding.

8

Unit III: Rewarding Individuals and Teams

Performance-related pay, Shop-floor incentive schemes, Skill-based pay,

Competence-related pay, Team rewards, relating rewards to

organizational performance, Productivity Gain Sharing plans, Measuring

Cost-to-Company (CTC), Non-financial rewards.

8

Unit IV: Employee Benefits and Allowances

Key considerations for employees’ benefits, Current approaches,

Insurance benefits, Retirement benefits, Employees’ service benefits,

12

105

ESOPs, Flexible Benefits, Tax considerations.

Unit V: Emerging Issues in Compensation

Managing the reward system for special groups - Rewarding directors

and senior executives, International pay and expatriates’ rewards,

Current trends in compensation.

6

Text books:

1. Henderson, R. I. (2004). Compensation Management: Rewarding Performance. Prentice

Hall of India Pvt. Ltd.

Reference books and supplementary sources:

1. Armstrong, M. Employee Reward. Universities Press India Limited.

2. Tropman, J. Compensation Solution. Jossey-Bass Publications.

3. Martocchio, J. Strategic Compensation-HRM approach. Prentice Hall.

4. Thomas, J. B. & Scarpello, V. G. & Hills, F. S. Compensation Decision Making. Dryden

Press.

5. Dunn, J.D. & Rachel, F. M. Wage and Salary Administration: Total Compensation

System. McGraw Hill.

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BCOM 3050: BUSINESS DATA PROCESSING

Course Description: Data driven decision making in business has grown enormously in the last

few years, and today this sector is a multi-billion dollar industry. This course covers the

principles of business data processing for decision making in business functions

.

Course Outcomes:


1. Create excel sheets, enter and edit worksheet data, work with cell and Ranges, create and work

with tables, work on formatting tools, cerate templates, manage print jobs

2. Understand basic excel formulae, edit formulae, use cell references, use formulae in tables,

naming techniques, text manipulation, working with dates and times, create formulae that look

up, formulae for financial applications, array functions

3. Create charts and graphics to summarize data, Advanced charting, Data visualization using

conditional formatting, sparkline graphics

4. Analyze data using pivot tables, what it analysis

5. Understand the role of Business data processing

Course contents:

Units Number of

Lectures

Unit I: Getting Started with Data analysis tools

Understanding workbooks and worksheets, Introducing the Ribbons,

Customizing Quick access toolbar, Excel sheet creation.

Types of data, entering text and values, date and time, applying number

formatting, modifying cell contents.

10

Unit II: Using Formulas and Functions to Analyse Data

Understanding formula Basics, entering formulas, using cell references,

referencing outside files, formulas in tables, common formula errors,

advanced naming techniques.

Creating text manipulating formulas, working with character codes,

Advanced text formulas. Working with dates and times, date related

functions, time related functions. Formulas that count and sum,

conditional sum, sum using multiple criteria. Formulas that lookup

values, VLOOKUP, HLOOKUP, LOOKUP, specialized lookup. Array

formulas, one dimensional and two dimensional arrays, multi cell array

formulas.

8

107

Unit III: Analysis using Charts and Graphics

Creating charts, understanding chart types Data Visualization using

Conditional Formatting, sparkline Graphics.

.

8

Unit IV: Introduction to Tables

Introducing Tables, working with tables, sorting and filtering a table,

formatting tools, mini toolbar, text alignment, colors and shading,

borders and lines, styles and themes. Working with templates, editing

templates.

.

12

Unit V: Worksheet

Essential worksheet operations, worksheet views, working with Rows

and columns, Understanding Cells and Ranges, copying or moving

Ranges, using names to work with ranges, Adding Comments to cells.

6

Text books:

1. Davis, G. H. The ABCs of Microsoft Office. BPB.


1. FRYE. Microsoft Excel 2010: Step by Step. PHI.

2. Bill Jelen. Microsoft Excel 2010 in Depth. Que.

[email protected]

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BCOM 3051: ENTERPRISE RESOURCE PLANNING

Course Description: The main advantages of ERP packages are improved efficiency,

information integration for better decision making, faster response time to customer queries etc.

Indirect benefits include better corporate image, improved customer goodwill, customer

satisfaction and so on. Other benefits are business integration, flexibility, better analysis and

planning capabilities and use of latest technology.

.

Course Outcomes:


1. Basic ERP concepts, justify ERP investments, risks and benefits of ERP.

2. Role of BI, E-commerce, BPR, data warehousing, SCM and CRM in ERP arena

3. ERP implementation challenges, strategies, development lifecycle, implementation

methodologies, project management, critical success factors

4. Measurement ERP performance, operation and maintenance of ERP systems

5. Various business modules of ERP packages

Course contents:

Units Number of

Lectures

Unit I: Introduction to ERP

Enterprise an Overview. ERP basic concepts. Justifying ERP

investments. Risks of ERP. Benefits of ERP. ERP and Technology.

.

10

Unit II: ERP and Technology

ERP and Related Technologies. Business Intelligence. E-commerce and

E-Business. Business Process Reengineering. Data Warehousing and

Data Mining. Supply Chain Management. Customer Relationship

Management.

.

8

Unit III: ERP Implementation

Implementation Challenges. Transition strategies. ERP Implementation

Life Cycle. Pre-implementation Tasks and Requirement Definition.

Implementation Methodologies and Package Selection. ERP Project

Teams. Vendors and Consultants. Employee Resistance.

Data Migration. Project Management and Monitoring. Post

Implementation, Success and Failure Factors.

8

UNIT IVERP Present and Future 12

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Enterprise Application Integration. ERP and E-Business. ERP, Internet

and WWW- ERP II. Future Directions and Trends in ERP.

UnitV: ERP Present and Future

SAP at TISCO. EPICOR at SKF Automotive Bearings Ltd. MATRIX

ERP at Mani Group.

JD Edwards at Hindustan Petroleum.

6

Text books:

1. Leon, A. ERP Demystified. TMH, 2/e.


1. Motiwalla, L., Jeffrey, G. T. Enterprise Systems for Management. Thompson, Pearson, 1/e.

2. Vaman, J. N. (2007). ERP in Practice: ERP Strategies for Steering Competence &

Competitive Advantage. TMH.

http://www.flipkart.com/author/jagannathan-vamanan

[email protected]

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[email protected]

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BCOM3052: ENTREPRENUERSHIP AND INNOVATION MANAGEMENT

Course Description: This course discusses the basics every manager needs to organize

successful technology-driven innovation in both entrepreneurial and established firms. The

course starts by examining innovation-based strategies as a source of competitive advantage and

then examines how to build organizations that excel at identifying, building and commercializing

technological innovations. Major topics include how the innovation process works; creating an

organizational environment that rewards innovation and entrepreneurship; designing appropriate

innovation processes (e.g. stage-gate, portfolio management); organizing to take advantage of

internal and external sources of innovation; and structuring entrepreneurial and established

organizations for effective innovation. The course examines how entrepreneurs can shape their

firms so that they continuously build and commercialize valuable innovations. Many of the

examples also focus on how established firms can become more entrepreneurial in their approach

to innovation.

Course Outcomes:


1. Explore the role of innovation and entrepreneurship in Indian society.

2. Apply models and theories of entrepreneurship and innovation to real life examples at the

individual, organizational and institutional levels.

3. Identify and explain key characteristics of entrepreneurs and innovative organizations.

4. Analyze the various processes of exploring and executing of innovation.

5. Compiling exploiting and renewing techniques of innovations.

Course content:

Units Number of

Lectures

Unit I:Introduction

Meaning, elements, determinants and importance of entrepreneurship and

creative behavior. Entrepreneurship and creative response to the society‟

problems and at work. Characteristics, Qualities and pre-requisites of

entrepreneur; The function of the entrepreneur in economic development of

a country; Methods and procedures to start and expand one’s own business;

Life cycle of a new business and relationship with large enterprises.

8

Unit II: Entrepreneurship and Indian Business 6

111

Entrepreneurship and Micro, Small and Medium Enterprises. Concept of

business groups and role of business houses and family business in India. .

The contemporary role models in Indian business: their values, business

philosophy and behavioral orientations.

Unit III: Factors affecting Entrepreneurship

Achievement motivation. Environmental factors affecting success of a new

business; Reasons for the failure and visible problem for business

Feasibility Study-----Preparation of feasibility reports: Selection of factory

location, Demand analysis, Market potential measurement, capital saving

and project costing, working capital requirements, profit and tax planning;

economic ,technical, financial and managerial feasibility of project Govt.

support to new enterprises; Incentive; Source of finance; Role of govt. and

promotional agencies in entrepreneurship development. Entrepreneurship

Development Programmes; Role of various institutions in developing

entrepreneurship in India.

6

Unit IV: Exploring and Executing Innovations

The processes used to explore innovations along the technology, market and

strategy dimensions as the innovation moves from idea to market. The

structures and incentives organizations must put into place to effectively

allow talented individuals (from different functions) to execute innovation

processes.

8

Unit V: Exploiting and Renewing Innovations Exploiting innovations

The strategies that a firm must consider to most effectively exploit the

value of their innovation, including innovation platforms that incorporate

multiple product options, portfolios and standards.

The processes, structures and strategies for exploring, executing and

exploiting innovations that established firms can use to renew their

innovation foundations in the face of potentially disruptive innovations.

8

Text books:

1. Dollinger M.J. Entrepreneurship Strategies and Resources. Pearson Education, New Delhi,

3/e.


[email protected]

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1. Jain, R. Chains that Liberate: Governance of Family Firms. Macmillan India Ltd.

2. Peck, J. S. Money and Meaning. John Wiley & Sons, Inc.

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BCOM3053: FAMILY BUSINESS MANAGEMENT

Course Description: This course highlights issues relevant to the structure, evolution,

management, ownership and continuity of the family firm. The course enlightens the students

with the roles, boundaries, structures, values, and purposes of family businesses, including stages

of business and family development, succession, change in the business and other structures

between the family and the business.

Course Outcomes:


1. Acquire fair degree of proficiency in formulating and solving diverse problems related to

business and economics with the help of mathematical tools.

2. Identify and address Transition (Succession) issues.

3. Apply the knowledge from this course to your own family business and/or another family’s

business.

4. Analyse the challenges of the next generation entering a family business and Social

Intelligence.

5. Explain the global opportunities for small business.

Course Contents:

Units Number of

lectures

Unit I:Introduction to family business

Defining family business; Why family businesses are special, Family business

dynamics: people, systems & growing complexity, The family’s relationship

with the business: developing a strategic vision & building teamwork

8

Unit II: Transition (Succession) issues

The next generation: Human resource management and leadership perspective,

Getting help: making the most of outside resources.

10

Unit III: Family governance in multigenerational family firms

Professionalizing the boardroom: the role of balanced board of directors Cousin

companies: family governance in multigenerational family firms

8

Unit IV: Family business and Social Intelligence

Succession Planning: Managing succession: the leadership challenge, Building

financial security and relinquishing control, Wealth management: family

offices and philanthropy

10

Unit V: Global opportunities for small business

Global opportunities for small business. - A nonfamily manager as a bridging

9

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president or CEO. - Financial considerations and valuation of the family

business. - Building customer relationships.

Text books:

1. Poza, E. J. Family business. Thomson. South-Western.


1. Jain, R. Chains that Liberate: Governance of Family Firms. Macmillan India Ltd.

[email protected]

Highlight

B. Com. (Hons.)

Documents